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East Aurora Union Free School District - Procurement (2023M-125)
… The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not update the procurement policy or ensure that employees … resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… a disability. Overall, we found that the Department did not always meet the time frames for eligibility … annual reviews of IPEs. Additionally, we found IPEs did not contain all the required information in sufficient detail, and the Department did not provide any documented evaluations to show the ACCES-VR …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedResidential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfCity of Yonkers – Budget Review (B22-6-5)
… Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in … through the operating budget. Likely underestimated police and firefighting overtime. Includes $33.7 million for … State aid for services and expenses, which may not be available in future years. Does not include any appropriation …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5State Agencies Bulletin No. 1949.1
… the above period using Earnings Code OTO and a calculation with overtime factor .00072, the agency must calculate the … the above period using Earnings Code CVO and a calculation with overtime factor .00072, the agency must calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersReal Property Tax Cap - School Districts
… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsCUNY Bulletin No. CU-341
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains the establishment of New Payroll Bargaining Unit and Benefit Program for Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefit2018 Annual Report on Local Governments
The 2018 Annual Report on Local Governments is a summary of the financial state of the State’s counties, cities, towns, villages, school districts and fire dist
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-annual-report.pdfOSC Internet Posting for Investigative Auditor, Item #00130
As chief fiscal officer for New York State, the Comptroller is responsible for managing the State’s pension fund, auditing the spending practices of all State a
https://www.osc.ny.gov/files/employment/pdf/investigative-auditor-00130.pdfReport on the State Fiscal Year 2010-11 Enacted Budget, September 2010
As with other states, New York State has struggled with the lasting effects of the nation’s longest recession since the Great Depression of the 1930s.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2010-11.pdfDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… in recent months. The city’s revenue projections are also not as conservative as they have been in the past, leaving …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Objective To determine whether Medicaid made improper payments on … the primary payer and Medicaid, as secondary payer, should pay any remaining liabilities, such as deductibles and … and Essential Plan coverage because the Department did not account for the Essential Plan as a liable third-party …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andState Agencies Bulletin No. 1986
… is superseded by Payroll Bulletin No. 1986.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newPort Washington Union Free School District – Payroll (2025M-38)
… – pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 89-57
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without competitive bidding, may contract with the town in which the village is located for the town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-89-57State Agencies Bulletin No. 867
To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2009
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/867-deferred-compensation-maximum-contribution-limits-calendar-year-2009Long Island Workforce Housing Act (2015-MR-4)
… ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December … making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act requires housing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Summit – Town Clerk (2024M-51)
… fees were properly recorded, the Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees … analyses, whereby known liabilities are reconciled to available cash. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51