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Harrison Central School District - Financial Condition (2018M-260)
… - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. Key Finding The Board and District Officials: Did not reasonably estimate certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Sayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Green Island Union Free School District - Separation Payments (2019M-55)
… whether separation payments were calculated correctly and supported by employee contracts. Key Findings The former … Manager’s separation payment was inadequately supported, and he was overpaid by $16,700. The District paid the former … Manager. Key Recommendations Provide an independent review and approval of separation payments. Discuss the separation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsFallsburg Central School District - Fund Balance Management (2020M-12)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Higher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationMaine-Endwell Central School District - Leave Records (2019M-40)
… Determine whether District officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual … for the cost of substitute employees for unsupported and potentially inappropriate leave taken. Leave earned by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40State Agencies Bulletin No. 2341
… of this bulletin is to provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety … Goal Balance: Leave blank OSC Actions: Automatic Retroactive Processing OSC will automatically calculate … and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1097
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees … that any necessary documentation has been received by OSC and that agencies have received prior approval by the Bureau … from leaves Corrections to appointment, reinstatement and separation dates Promotions Salary increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… York’s mental health facilities are not ensuring parents and guardians are properly notified of incidents of abuse and neglect, according to an audit released today by State … patients are at greater risk when their parents and family members are kept in the dark,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOversight of Contract Expenditures of Phoenix House New York
… Purpose Our audit determined whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkDiNapoli Appoints Top Retirement System Staff
… Department of Labor from 2010 to 2012, Deputy Executive Director of the New York State Insurance Fund from 2012 to … within NYSLRS including Assistant Comptroller and Director of Member and Employer Services. She is leading the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffOpinion 88-38
… for any service rendered in an action in which any of them is involved, nor shall any clerk charge or collect a fee for … of the statute supported this conclusion. Specifically, he opined that the Legislature, by using the word "the" … the county in whose clerk's office the papers were filed. He went on to state that if a broader application of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes the … services. I commend the mayor's bold plan of action for a city that supports working families. “Like the state … path of fiscal discipline to achieve the mayor's vision for a better and fairer New York." Track state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Agencies Bulletin No. 2091
… 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuit 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control … a basic internal control activity that separates key tasks and responsibilities among various employees and subunits. This separation helps to reduce the risk of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesState Agencies Bulletin No. 2259
… bulletin is to provide agencies with information and new instructions for processing letters received for the outreach … check. Any checks that remain uncashed after March 31, 2025, will be stopped and the funds will be escheated and … originally issued in 2023 that remain uncashed as of April 2025 to OUF. Agency Actions: Agencies must treat signed and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2254
… OSC’s automatic processing of the APSU 2023 and April 2024 Retroactive 3% Salary Increases and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveState Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda