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South Jefferson Central School District – Payroll (2024M-31)
… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials … Determine whether South Jefferson Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Farmingdale Union Free School District – Payroll (2024M-22)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and … Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will … to these vendors, agencies must provide the required tax reporting data to BSE’s Federal Reporting Unit using this …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… into the Customer Contracts Module. All agencies, both Online and Bulkload, must create Repayment Agreement contract … to OSC approval, users submit both agreements and required documents to OSC. Once an agency has determined whether a … will submit the agreement and required procurement record documents to OSC through the Electronic Documents Submission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsFollow Us & Subscribe
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https://www.osc.ny.gov/subscribeMedicaid – Federal Funding and New York
… program for low-income adults and children. Each state administers its own Medicaid program within federal … guidelines, and it is jointly funded by the federal and state governments. New York State requires localities to … access to information and assistance for older adults on long term services and supports. In the City, this program …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycHammondsport Central School District – Multiyear Planning (2024M-54)
… written multiyear financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million … gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess reserve … as noted in Appendix A, the District generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Town of Lapeer – Budgeting (2024M-127)
… report – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets. As a … Determine whether the Town of Lapeer Town Town Board Board developed and …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Seaford Union Free School District – Capital Assets (2024M-112)
… to locate and identify assets. For example, 358 IT assets on the inventory list totaling $1.7 million did not have a … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in … assistance to businesses to encourage various types of economic development projects. WCIDA is governed by a … We conducted this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148SUNY Bulletin No. SU-298
… of this bulletin is to explain OSC’s automatic processing and provide agency instructions. Affected Employees Employees in a SUNY 21P and CAL position who meet the eligibility criteria are … 08/20/2020, paychecks dated 09/16/2020 for 21P employees and effective 09/01/2020, paychecks dated 09/16/2020 for CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pOil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for spill … The Oil Spill Fund protects our air soil and water supplies from toxic …
https://www.osc.ny.gov/about/oil-spill-fundFederal Impact on Higher Education – Federal Funding and New York
… City of New York 19 $1,341,952 Icahn School of Medicine at Mount Sinai 34 $972,476 U. Rochester 70 $481,227 State U. New York, … Graduate Center 221 $54,089 State U. New York, Upstate Medical U. 224 $53,219 CUNY, Hunter C. 247 $37,172 SUNY, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51SUNY Bulletin No. SU-278
… Date(s) Effective 08/22/2019, paychecks dated 09/18/2019 for 21P employees and effective 09/01/2019, paychecks dated 09/18/2019 for CAL employees Eligibility Criteria Employees in 21P … reported after Pay Period 11L is processed, submit RGS for all retroactive CAL earnings due from 09/01/2019. Note: In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-278-restoration-contract-pay-and-additional-pay-suny-21pCUNY Bulletin No. CU-650
… Purpose To provide agency instructions for processing the CUNY Rate … Carpenter. This agreement provides for an increase to the hourly rates effective 07/01/2019. The revised rate … rate increase. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorTown of Seneca Falls - Information Technology (2018M-218)
… did not: Adopt IT policies and procedures to adequately address acceptable computer use, user access rights, disaster … Adopt policies and procedures to adequately address acceptable computer use, user access rights, disaster … awareness training to personnel who use IT resources. Address the IT recommendations communicated confidentially. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Akron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on … to pay related debt. District officials disagreed with us in many instances; however, they indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220