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Greenburgh Central School District – Procurement (2024M-147)
… School District (District) officials procure time and materials contracts in a cost-efficient manner and provide … by the district on an as needed basis. Time and materials contracts may be used by districts when the … function. District officials entered into time and materials contracts with multiple vendors to perform …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… informing parents can also help to avoid any unnecessary panic that an actual emergency is occurring and assists … Our methodology and standards are included in Appendix C. The Board of Education (Board) has the responsibility to … 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to … parents in advance of building drills, parents may not have sufficient information to ask questions about procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85State Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not solely receive and deposit all money as required and allowed a member to handle hall rental … which he inappropriately deposited and withdrew district money. The board did not ensure all goods and services were … received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1741.1
… overtime was calculated using the factor of .00075 based on a denominator of 2000 hours. The new agreement changes the overtime factor. For overtime earned on or after 05/23/2019 (Institution) or 05/30/2019 … will be paid using the overtime factor of.00072, based on a denominator of 2080 hours. Effective Date(s) The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonMaintenance, Inspection, and Testing of the Event Recorder System
… before an ERS PI was performed, thereby causing the last 48 hours of train activities to be recorded as idle time and not …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemOversight of Public Water Systems
… Water Act (SDWA). Under SDWA, the EPA sets national limits on contaminant levels – referred to as Maximum Contaminant … provided they are at least as stringent as the EPA’s. In New York, the Department oversees the delivery of drinking … to ensure that PWSs comply with State Public Health Law and State Sanitary Code (Code) requirements as well as …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsAccessibility for People With Disabilities (Follow-Up)
… ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for the … park system, as well as advancing the statewide parks, historic preservation, and open space mission. The State’s park system comprises over 250 State parks and historic sites, encompassing nearly 350,000 acres across 11 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district officials … Once the district transitioned to using a fingerprint time clock it resulted in less accountability over timekeeping …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1719
… All employee records will be affected, excluding SUNY (except Agency Code 28990) and CUNY Background In order to … All employees paid through PayServ, excluding SUNY (except Agency Code 28990), CUNY, Departments 04XXX and 21XXX (except 21400, 21450 and 21600) OSC Actions OSC Payroll will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionControls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance (Department) is enforcing … initiator to collect a 5 cent deposit on containers of less than one gallon of many beverages sold in the State, … The objectives of our performance audit were to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… students to HeartShare and pays for its services using rates established by SED. The DoE is reimbursed by SED for a … adjustments to HeartShare’s CFRs and tuition reimbursement rates, as warranted. Work with HeartShare’s officials to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: How to Reduce Energy Costs
… website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of … Inc. Limited Brands About the New York State Common Retirement Fund The $176.2 billion New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingOpinion 2003-2
… of the joint fire district. Section 189-a(2)(b) then goes on to provide, in relevant part, that: If at such …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-3
… 460 (clergy) and 464 (incorporated associations of volunteer firemen) of the Real Property Tax Law and (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Membership Milestones for Police & Fire Retirement System (PFRS) Members
… and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down to see how your … certain job-related death and disability benefits. After 90 days of service credit, you are covered by a non-job-related …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersState Agencies Bulletin No. 2067
… 04/07/2022 03/31/2022 Eligibility Criteria Employees who have received or currently receive LOC or LMH, on or after … applicable effective date. OSC will automatically update any eligible subsequent rows. Automatic Retroactive … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andUnified Court System Bulletin No. UCS-76
… adjusted. The number of days should be the total number of full days being adjusted. Note : Agencies must not report an … but would exceed the maximum allowable earnings if the full Reassignment Pay adjustment was processed. General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesState Agencies Bulletin No. 1591
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … Immediately Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-provided