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Emerging Manager Definition and Life Cycle
… a Universal Definition and Life Cycle Stages to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. … Majority owner-managed Verifiable successful track record in the proposed strategy Manager orientation towards …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleYorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether … officials did not consistently use competitive methods when purchasing goods and services. Credit purchases are not … Revise the procurement policy and use competitive methods when procuring goods and services. Revise District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mPearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… Purpose To determine the extent of implementation of the six … of health care services, including prescription drugs, to individuals who are economically disadvantaged and/or have … New York State Controlled Substances Act (Act) was enacted to combat the illegal use of controlled substances. The Act …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followContract Advisory No. 24
… for Procurement Contract Purchases Guidance: As referenced in the Guide to Financial Operations (GFO), Chapter XI, … Contract Purchases , provides sample language to include in contracts to encourage Early Pay Discounts throughout a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesHeuvelton Central School District – Procurement (2023M-55)
… – pdf] Audit Objective Determine whether Heuvelton Central School District (District) officials procured goods and … audit heuvelton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55State Comptroller DiNapoli Releases School Audits
… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1812
… the first paycheck of January, 2020. Federal Withholding Allowance Per IRS Publication 15-T , withholding for … W-4 or earlier will be calculated using $4,200 for each allowance. New employees, rehires, and employees changing … Rate The standard mileage rate for computing the value of personal use of an employer provided vehicle is 57.5 cents …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… for receiving, distributing, and accounting for District funds, maintaining accounting records and preparing periodic …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fOpinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 94-28
… undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to reimburse … wastewater treatment. Presently, there exists only one sewer district within the county. The study was undertaken … charged against the county's general fund or against the sewer district. With respect to planning for future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsReal Estate Portfolio (Follow-Up)
… as possible. Where the terms are for less than fair market value, Section 2897 requires a public authority to … including a justification for accepting less than fair market value. Key Finding We found that NYPA made some …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followElevator Safety (Follow-Up)
… of the nine recommendations included in our initial audit report, Elevator Safety (Report 2017-N-4 ). About the Program The New York City … of the nine recommendations included in our initial audit report Elevator Safety Report 2017N4 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followState Agencies Bulletin No. 1477
… To inform all agencies of the upcoming roll-over of the chart of accounts strings mapped to the Position Pools in … 2015-16 and the fiscal year beginning 2016-17, the PayServ chart of accounts must be updated to reflect the 2016-17 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools.There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overState Comptroller DiNapoli Releases Municipal & School Audits
… to aid in the monitoring of its fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of … in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes personal services of $3.4 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsUnified Court System Bulletin No. UCS-112
… Officers Association members. Affected Employees Employees in Bargaining Unit SR represented by the New York State Court … OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union Dues (Code 243 ) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersDiNapoli Honors Community Leaders During Italian Heritage Celebration
… When he came to the United States, he became a licensed real estate broker in the state of New York and formed the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebration