Search
Selected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was appropriate … years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 with the … balanced community of commercial, residential, retail, and park space within its designated 92-acre site." To accomplish …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… they served 759 preschool students during the 2014-15 school year. The New York City Department of Education (DoE) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections … Act (Act) was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesState Agencies Bulletin No. 170
… The system does not automatically insert an end date for employees going on any type of Workers' Compensation … No agency action is required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee … other earnings will continue if not ended by the agency. For position changes, the system will not pro-rate CON, C17, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorCost-of-Living Adjustment
… a COLA increase each September. How COLA is Determined In accordance with State law, the annual COLA percentage is … receiving last year’s monthly COLA increase of $27 in addition to this year’s monthly COLA increase of $18. … the year, you can view your pension pay stub online. Sign in to Retirement Online . Look under I want to… (located at …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan … June 30, 2021. In addition, we reviewed limited aspects of DHS’ claim expense monitoring for the three fiscal years ended June 30, 2022. About the Program DHS, an administrative unit of the New York City Department …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Developmental … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Developmental …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 560
… is considered to have worked a minimum of one-half day for the purpose of computing overtime compensation. An … the requirement that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andCUNY Bulletin No. CU-625.5
… This bulletin supersedes Payroll Bulletin CU-625.4 Purpose To provide agencies with an … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityAccidental Disability – New Career Plan
… because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityCity of Yonkers – Budget Review (B26-6-6)
… determined that the City’s adopted budget for fiscal year 2026-27 and the related justification documents are in material … funding of $822.5 million for the Yonkers Public Schools (District) and $813.6 million for the City. The 2026-27 budget …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Submitting Final Payment and Service Information – When Employees Retire
… accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. We need this … on or after January 21, 2026, you must submit final payment and service information using the Accrued Payments … form which allows you to electronically submit final payment and service information quickly and easily. It will …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … 2013 requires the County to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Niskayuna in Schenectady County. The District is governed by the Board of Education which comprises nine elected … the District can strengthen the controls over timekeeping by establishing and implementing uniformity of procedures and … agreement with the accuracy of the employees’ information on the forms. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations Annually … that are essential for her job duties. Periodically produce and review activity logs for all users in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Laurens – Budgeting Practices (2013M-204)
… 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it … fund balance for all funds had risen to more than $577,000 by the end of 2012, which was 45 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-f