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State Police Bulletin No. SP-180
… State Police Investigators Association (NYSPIA), provides for an increase to maintenance allowance. Effective Date(s) … or Leave of Absence/MLL (Mil Lv) on 04/06/17 are eligible for the Maintenance Allowance. OSC Actions OSC will … 05/03/17 and 05/17/17 from $128.07 to $129.99. Control-D Report After the automatic processing of the 2017 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-180-2017-maintenance-allowance-mta-increaseSouth Glens Falls Central School District - Fund Balance (2018M-90)
… and needed reserves or to reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted fund balance. Adopt a written reserve fund plan and policy that includes how the reserves will be funded, the optimal funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Town of Davenport - Transparency (2018M-85)
… [read complete report - pdf] Audit Objective Determine whether the Town’s … and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85CUNY Bulletin No. CU-301
… Purpose To explain OSC’s automatic processing of increments and provide agencies with related instructions. … or on a Paid Leave of Absence based on the following increment codes and eligibility criteria: Increment Code is … schedule; employee will be brought to the 1st additional step. Increment Code is 0030 and the employee’s salary rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-301-cuny-increment-payments-effective-july-1-2007West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… properly recorded and that Company moneys are safeguarded for the period January 1, 2012 through September 30, 2013. … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … prepared and submitted the required Company annual report, or filed the annual foreign fire insurance report in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from … of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 … for adding, tracking and disposing of District vehicles to ensure inventory reports are accurate and up to date. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152IX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsCentral Square Central School District - School District Website (S9-19-29)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget-to-actual results, and the multiyear financial plan in a location easy to access. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… [read complete report - pdf] Audit Objective Determine whether the Assessor … properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… [read complete report - pdf] Audit Objective Determine whether the Assessor … forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. Correctly calculate granted exemptions. Report the transfer of four properties with agricultural …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Village of Holley – Transparency of Fiscal Activities (S9-24-12)
Determine whether the Village of Holley Village Board of Trustees Board conducted an annual audit of the Village chief fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the result
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Unified Court System Bulletin No. UCS-73
… the State and various bargaining units and legislation for un-represented employees in the Unified Court System, provides for increases in the amounts paid as the Judicial Longevity ( … paid and $1,600.00 or the prorated amount. Control D Report Control D report titled Mass Additional Pay Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-73-adjustments-2003-and-2004-judicial-longevity-bonus-paymentsOpinion 2000-4
… (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of termination pay) … prohibits municipalities from creating retirement systems after April 12, 1922. The primary purpose of section 113(a) … and the wages they would have earned had they continued working. The court stated that Retirement and Social Security …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4A Review of the Proposed Capital Program for the Metropolitan Transportation Authority - September 2009
The MTA’s commuter railroads, bridges, and tunnels have been largely restored to a state of good repair, with some exceptions.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2010.pdfMedicaid Program: Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40)
To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement (NDRA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s40.pdfExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
The pandemic caused a dramatic drop in riders and ridership revenue for transit systems across the country, and the MTA was hit particularly hard.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-fiscal-pressures.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71)
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2021-22.xlsxCybersecurity for Local Governments and Schools Virtual Series - Week 1 – WHERE do we start?
Cybersecurity for Local Governments and Schools Virtual Series - Week 1 – WHERE do we start?
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-1.pdfState, Public Authority, and Localities Debt for Fiscal Year Ending March 31, 2017
Debt service for general obligation bonds and notes of the State of New York
https://www.osc.ny.gov/files/debt/pdf/debt-spreadsheet.pdf