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Caledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Butler – Financial Management (2024M-119)
… Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings … an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Schenectady City School District – Math Workbook Inventory (2023M-65)
… adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65South Country Central School District – Enhanced Budget Review (B26-7-4)
… and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year. Background Following the South Country … the District will need to borrow $6 million to balance the 2026-27 budget. While deficit financing can provide immediate …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4State Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment originated in a prior calendar year. … To describe the new process for withholding taxes and reporting wages when an overpayment originated in a prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsState Agencies Bulletin No. 170
… procedures to cancel Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the … Date Immediately. OSC Actions No agency action is required on the Additional Pay panel when an employee has a status change (terminated, retired or placed on a leave of absence without pay). When these actions are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Town of Cohocton – Procurement (2025M-13)
… best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … compete. Whether using formal competitive bids, requests for proposals (RFPs) or written and verbal quotes, a … good business practices and stated it was an inconvenience for them to adhere to the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… [read complete report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds. Key … To examine the adequacy of internal controls over selected …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Taconic Hills Central School District – Financial Management (2019M-155)
… Key Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of … Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155DiNapoli: Better Oversight Needed at Homeless Shelters
… Significant violations included structural damage, mold, bugs and vermin, exposed wiring, water damage, missing …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Police Bulletin No. SP-109
… To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit … dated May 5, 2005, between the State of New York and the Police Benevolent Association, members working in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedState Agencies Bulletin No. 914
… Institution paychecks dated August 27, 2009 Background The IRS has issued new regulations addressing the taxation of wages paid as a military stipend. Prior IRS regulations specified that income paid as a military … amount on Job Data. Earn Codes MSP (Military Stipend Payment) – Earnings paid using this existing earn code are no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 859
… the Blind employees who currently possess or who obtain a license in their respective fields on or after September 1, … are entitled to a $1,000 Licensure Premium for receiving a license in their respective fields. Eligibility for the … below: For Speech Instructors/Therapists, a New York State license in Speech-Language Pathology as required by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 954
… mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on September …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 325
… described in Bulletin 302 for non-barcodeable addresses and to provide guidelines for writing barcodeable addresses … the errors, advise employees to contact their local post office. Inform employees that: A bar code address is not … described in Bulletin 302 for nonbarcodeable addresses and to provide guidelines for writing barcodeable addresses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 292
… or report the transaction on the MISCELLANEOUS PAYMENTS FILE. Specific reporting procedures are provided below. On … Assistance benefits Click OK Save Panel Misc. Payments File Instructions Agencies reporting this information using the Miscellaneous Payments File should use the same data elements as shown above in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryState Agencies Bulletin No. 286
… processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a taxable … assistance benefits provided to State employees for undergraduate courses, up to a $5,250 limit during the … In general, educational assistance benefits provided for graduate courses are taxable, unless they can be excluded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 238
… are abolished or inactivated by the Department of Civil Service Affected Employees Employees who are being paid … Effective Date Immediately Background The Department of Civil Service notifies OSC when a position is inactivated or … are abolished or inactivated by the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsHousing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting from rental … Federal housing support includes housing assistance for renters subsidized public housing and a variety of housing support for the homeless …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance