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XI.12.B Contract Assignments – XI. Procurement and Contract Management
… merger or consolidation of the contractor’s business. In these situations, where the original contract was subject … (OSC) approval, OSC must concur with the waiver. This in no way limits the State agency’s right to reject a … address changes or name changes, which are addressed in X.1 Guide to Vendor/Customer Management Overview , or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … adopted inadequate policies and procedures that did not address segregation of duties to safeguarding collections. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-4
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … minimum number of years of service; and periodic payments, in the same fixed amount over the same fixed period of time, … are superseded to the extent inconsistent. This is in reply to your letter concerning the authority of a school …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxWyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … of June 4, 2014, the State owed the District $6.6 million in aid for costs associated with operating the Tuscarora …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed … was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s property …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseEast Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … Board of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and its impact on city … are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleAndes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Agencies Bulletin No. 924
… Retroactive General Salary increases will be processed in Pay Period 13L - paychecks dated 10/8/09 (Institution) and … due to Workers’ Compensation or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective … due to Workers’ Compensation or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… focus on the findings and recommendations contained in audit reports and write thoughtful responses to these … our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … provide information we can use to correct any inaccuracies in our report before it is finalized and released. Your CAP, …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansUnified Court System Bulletin No. UCS-96
… Affected Employees Annual and Hourly represented employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD, and 87 Annual and Hourly unrepresented employees in Bargaining Units CT, 86, and 88 Background Chapter 203 of … between the State of New York and various bargaining units in the Unified Court System and provides for General Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-96-april-1-2006-general-salary-increase-and-location-pay-increasePayroll Improvement Project Bulletin No. PIP-007
… continue to be made through the Direct Deposit Form for NYS Employees (AC 2772) . Changes made using the AC 2772 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Agencies Bulletin No. 2055
… eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2055-october-2022-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1020
… Non-arbitration eligible employees represented by NYSCOPBA in Bargaining Unit 21 Background Pursuant to Chapter 150 of … covered by the agreement EXCEPT for those employees in the following Job Titles: Lifeguard Lifeguard 2 LISPC … provides for an increase to Location Pay for employees in New York City, Nassau, Suffolk, Westchester, or Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1020-implementation-general-salary-and-other-increases-non-arbitrationState Agencies Bulletin No. 1022
… represented by Council 82 Security Supervisors Unit in Bargaining Unit 91 Background Pursuant to Chapter 152 of … covered by the agreement EXCEPT for those employees in the following Job Title; Forest Ranger 3 Effective Date(s) … provides for an increase to Location Pay for employees in New York City, Nassau, Suffolk, Westchester, or Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitration