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Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52State Agencies Bulletin No. 316
… Purpose To explain the direct deposit cancellation procedure for inactive employees. Affected Employees Employees with a … Actions OSC will automatically insert a row to inactivate direct deposit when an employee has been inactive for three … To explain the direct deposit cancellation procedure for inactive employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesGananda Central School District – Financial Condition (2014M-62)
… Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62XVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … did not always have adequate supporting documentation for collections, including 23 of 48 deposits totaling … the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsTown of Ancram - Financial and Capital Planning (2019M-135)
… Board established multiyear plans and financial policies to adequately manage the Town’s finances. Key Findings The … period. Develop a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… written IT policies and procedures. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of Smithville - Annual and Claims Auditing (2020M-41)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Bemus Point Central School District - Capital Projects (2019M-212)
… bidding limit. District officials generally disagreed with our findings but indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212CUNY Bulletin No. CU-673
… employees. OSC Actions OSC will identify employees with Dues (Code 259) and increase as follows: Annual Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-673-district-council-37-local-384-dues-increasePittsford Central School District – Payroll (2021M-129)
… complete report - pdf ] Audit Objective Determine whether Pittsford Central School District (District) officials … Determine whether Pittsford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Seminars for Local Officials
… See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsMWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedFederal Impact on Higher Education – Federal Funding and New York
… from their state (graduate programs) as of July 1, 2026. 7 Replaced the 1.4 percent excise tax on net investment … Research and Development (HERD): Fiscal Year 2023 , November 2024 (Table 21). Figure 5 –Total Federally Financed … Press Briefing – May 29, 2025 , May 29, 2025; Media Note: Announcement of Expanded Screening and Vetting for Visa …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationOpinion 2002-2
… subdivisions" to establish, and thereby become the "sponsor" of, service award programs for volunteer … and other emergency services to the local government sponsor of the program (see 1994 Opns St Comp No. 94-32, p … the programs are treated for tax purposes (see, gen., 26 USC §457[e][11]). Accordingly, in the absence of clear …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 1009
… Employees in graded positions (Grades 001-025) and NS (Grade 600) positions which are equated to grade are … not appear on the listing, such as: Eligible employees in NS positions where the equated grade does not appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1009-october-2010-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 796
… Taxes Deductions will be taken for Federal, State, New York City and Yonkers City taxes, Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/796-april-2008-public-employees-federation-pef-longevity-lump-sum-llsOpinion 2008-6
… officer. This is in reply to your inquiry concerning the applicability of General Municipal Law § 207-m to the … The applicability of General Municipal Law 207m to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6