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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school … District contracts with Milford Central School District to manage its school lunch operations. Budgeted … meals per labor hour (MPLH) that would have allowed them to identify the loss per meal equivalent, and identify …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionEast Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in … There are no recommendations for this budget review. … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Town of Marathon – Claims Audit Process (2022M-124)
… supporting documentation. Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124State Agencies Bulletin No. 2098
… the amount of organization dues deduction per bi-weekly payroll for members of DC37, Local 384, shall be updated as … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseTown of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … authorize the pre-payment of utility service claims. As a result, four claims totaling $1,267 were paid prior to the … and the Town’s procurement policy quote requirements. Pass a resolution to authorize the payment in advance of the audit …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… Vehicle Safety Responsibility Act (collectively, Acts) for the four State Fiscal Years ended March 31, 2018. About … to Vehicle and Traffic Law, the Department is responsible for tracking its expenses of administering the Acts, and … the expenses it incurred in administering the Acts for the four State Fiscal Years ended March 31, 2018. On …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did … in a timely manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not … records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Years ended March 31, 2023. About the Program The Board’s primary responsibility is to ensure that employees who are … to administer the Program are recovered via the Board’s assessments on participating insurance carriers, … which were agreed to by the Board, to ascertain the Board’s expenses to administer the Program for the 3 State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedHammondsport Central School District – Investment Program (2024M-63)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings The Board … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash … generally agreed with our recommendations. Appendix B includes our comments on the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that … will be understated and not counted towards MWBE goals. For more information on referencing a contract on a voucher, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… specifically. For this guide, we will adhere to this prevailing interpretation. The state’s CMIA “major program” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaMember Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A NYSLRS representative will provide an interactive 1-2 hour … for members who are within 5 years of retirement to learn about: Their NYSLRS pension and how their pension benefit will be calculated; Preparing to …
https://www.osc.ny.gov/retirement/members/member-outreach-presentationsDiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Other Bulletin No. 65
… is to inform the State University Construction Fund of OSC’s automatic processing of the April 2021 and April 2022 SCF … employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row will be … all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-managementDivision of Housing and Community Renewal Bulletin No. DH-67
… which implemented the 2011-2016 Agreement between the State of New York and the DC-37, provides for a salary … Description 410 Health Care Spending Account 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationSUNY Bulletin No. SU-197
… by campus Automatic payments will be included in Administration paychecks dated 11/06/13 Eligibility Criteria … Basis Code = ANN or CYF, 21P or CYP, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, … eligible for the payment if they are reemployed and have a Payroll Status equal to Active or Leave With Pay in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-paymentDiNapoli Releases State Cash Report
… in the Enacted Budget Financial Plan, according to the monthly state cash report issued today by New York … seeing strength in sometimes volatile revenue sources, so it is unclear whether this positive trend will continue in the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-report