Search
Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. … maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund and levied taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Akron Central School District – Controls Over Compensatory Time (2014M-24)
… to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There is no established …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the … 1, 2013 through March 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population … The purpose of our audit was to examine the Clerks operations for the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248State Agencies Bulletin No. 1744
… 4/1/2019 $27.41 Effective Date(s) Paychecks Dated May 23, 2019 (Institution) Paychecks Dated May 29, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationCUNY Bulletin No. CU-576
… To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. … units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background … the payroll system does not take union dues or agency shop fees because the check is confirmed before the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… performance and actuarial assumptions recommended by NYSLRS’s actuary, who is required to review the actuarial assumptions and issue an annual report . The recommendations are reviewed by the independent … their assumed rates of return to better enable New York to weather volatile markets. The median investment return …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… State Comptroller Thomas P. DiNapoli and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of … State Comptroller Thomas P DiNapoli and the New York State Police today announced the arrest of Debra …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudOversight of Study Abroad Programs
… lapsed at some point during our audit period. The expired agreements included 11 that had been expired for more than 24 months. Officials cited a variety of … timely to prevent students from being sent abroad under expired agreements. …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsReporting of Billboard Income
… the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act … six constituent agencies, including the New York City Transit Authority (Transit). Transit operates the subways in … To determine whether the New York City Transit Authority Transit used the American Recovery and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… 1,582 students. The New York City Department of Education (DoE) refers students to Yeled based on clinical evaluations … Yeled reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Yeled based on statutory …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by St Marys Hospital for Children Inc on …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in Johnson City … disabilities, ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 836
… of the Office of Children and Family Services to receive ¼ hour of overtime pay (Annual employees) or $4.80 (Hourly … employees) This code calculates Pre-Shift at the rate of ¼ hour of the overtime rate for each unit submitted. PSH (for … PSA Unit: Enter the number of units (One unit for each 1/4 hour Pre-Shift Briefing worked) The agency must enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenTown of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved … Village officials did not maintain leave records or make payroll payments that were accurate, properly approved … with the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123CUNY Bulletin No. CU-403
… codes and to provide instructions for payment of the CUNY PSC Advanced Degree Differentials. Affected Employees Certain PSC employees who meet the eligibility requirements as … and Payment Information In order to receive the CUNY PSC Advanced Degree Differential an employee must meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentials