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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-101Lyme Central School District – Financial Management (2024M-87)
… of appropriated fund balance to cover operating costs during the period. Reported fiscal year-end surplus fund balance during the same period ranging from 16 to 19 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Selected Aspects of Discretionary Spending
… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingTown of Butler – Financial Management (2024M-119)
… 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller (OSC). Key … financial management. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 2249
… dues increase and retro adjustments should be directed to Pamela Welch at the NYSCOPBA office at 518-427-1551 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… Operating Reports (MMCORs). The Department issues MMCOR instructions to guide MCOs on how to report administrative … stemmed from the Department’s inadequate cost reporting instructions to MCOs, which, despite being identified in a … to remove these expenses from their MMCORs. Revise MMCOR instructions to ensure adequate guidance is given regarding …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Agencies Bulletin No. 914
… Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because the IRS’s prior regulation addressed only income, not wages, and required … regulations may be directed to the Tax Administration and Compliance mailbox. Questions regarding processing job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 1033
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing … memorandum dated 10/29/10 provides for Uniform Cleaning and Maintenance Allowance payments to eligible employees in … Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/2/10 (Institution) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 943
… Council 82 Security Supervisors Unit (Bargaining Unit 91). Eligibility Eligible employees must be in an eligible … Leave of Absence with a reason of Military Stipend on the eligibility date. Employees who otherwise meet the eligibility requirements but are on an approved Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1030
… dated 11/24/10 (Administration) or 12/2/10 (Institution) Eligibility Eligible employees must be in an eligible … Leave of Absence with a reason of Military Stipend on the eligibility date. Employees who otherwise meet the eligibility requirements but are on an approved Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1030-2010-uniform-allowance-and-uniform-clothing-allowance-securityState Agencies Bulletin No. 954
… inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … Employees PEF represented employees in Agencies 11260 and 11270 who take part as mentors in the Mentoring Program … of Understanding between the NYS Education Department and PEF, certain PEF represented employees of the Schools for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal Reports (CFRs) were properly documented, program-related, and allowable … To determine whether the costs reported by Rivendell School on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualTown of Cohocton – Procurement (2025M-13)
… with Town policy, statutory requirements and good business practices? Audit Period January 1, 2023 – January 31, 2025 … policy, statutory requirements or good business practices and stated it was an inconvenience for them to … with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 2002-3
… recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the activities … recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within its … dock district (but see Town Law §§198[4], relative to town park districts, and 206[1][b], authorizing the consolidation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2003-7
… moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, … and legal expenses, related to a capital improvement at a town park. You also ask whether such moneys may be expended … as to the feasibility of one or more particular projects. Town Law §277(4) provides that, before a town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Town of Pleasant Valley – Financial Management (2024M-158)
… complete report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … budgets and properly managed reserve funds. Key Findings The Board did not develop realistic budgets or properly … Determine whether the Town of Pleasant Valley Town Town Board Board developed …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Housing Assistance – Federal Funding and New York
… to HUD.The three most significant programs were Housing Choice Vouchers, commonly referred to as “Section 8;” public housing and project-based Section 8. Housing Choice Vouchers are subsidies provided directly to the … Units Residents Average Monthly Hud Expenditure Housing Choice Vouchers 286,865 526,728 $1,448 Project Based Section …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… – pdf] Audit Objective Determine whether Locust Valley Central School District (District) officials maintained a … Determine whether Locust Valley Central School District District officials maintained a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 2236.1
… Supersedes Payroll Bulletin 2236 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and … The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 2006-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … is the assumption of debt service payments, makes it evident that such a transaction is considered a “sale” for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9