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Preferred Source Contracting
… entities are awarding contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the State. This audit covered the period … that NYSID is awarding contracts in a manner that best meets the purpose of the Program, that member agencies …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile … to ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit … To determine whether the Office of Children and Family Services adequately …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesState Agencies Bulletin No. 2103
… Purpose The purpose of this bulletin is to provide agency … processing the April 2022 Longevity Payment for Long-Term Seasonal Employees. Affected Employees Seasonal hourly … The purpose of this bulletin is to provide agency instructions for processing the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1902
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … overtime date to include LPS Earn Code: LCO Hours: The number of overtime hours to include LPS The system will … compensation calculation of any overtime earned after the appointment date. Therefore, agencies must insert a row on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1910
… to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already … on the payment effective date of 04/01/2021 are eligible for increases to Location Pay Downstate Adjustment and … Pay page to reflect the following increase, as applicable, for employees in Bargaining Unit 01 and Bargaining Unit 21 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 2143
… provide agency instructions for processing the 2023 CSEA Tool Allowance Payment. Affected Employees: Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … of Employee Relations (OER) authorizes the 2023 CSEA Tool Allowance payment for the period of 04/01/2022 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 2018
… Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit who meet the eligibility … BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements between the State of New York and … the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2244
… provide agency instructions for processing the 2024 CSEA Tool Allowance Payment. Affected Employees: Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … meet the following criteria are eligible for the 2024 CSEA Tool Allowance Payment: Perform automotive repair duties in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentGreat Neck Park District – Capital Assets (2025M-27)
… Period January 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets … records help to establish accountability and provide the board of commissioners (board) and district officials … unaware of any District procedures requiring a barcode label to be affixed to capital assets (i.e., equipment), and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27East Ramapo Central School District – Budget Review (B25-5-2)
… to the Fiscal Monitor throughout the year and work with them to develop structurally balanced budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Division of Housing and Community Renewal Bulletin No. DH-16
… positions. Payable 4/7/05. Revised April 1, 2005 Salary Schedule is attached . Annual employees receive a 2.75% … rounded to the nearest dollar. Exceptions: No Increase for FEE basis employees, except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for employees who were on a Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesCicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … effectively monitor the budget, provide adequate oversight of the Department’s financial activities and make informed … contained invalid reconciling items and, as of March 2025, the Treasurer was 11 months behind in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases School Audits
… BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City … $1.1 million or 3 percentage points each year. Port Washington Union Free School District – Claims … BOCES Olean City School District Port Washington Union Free School District Rensselaer City …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… approximately $343,000. The FIDA was able to develop this balance because it receives lease income from agreements with … Inappropriate Investments The FIDA and FURA investment account had $911,000 improperly invested in bonds of local … addition, all FURA disbursements are made out of the FIDA checking account. By inappropriately charging all expenses …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesBorrowing Against Your Contributions – State Police Plan
… are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan … 12-month period. There is a service charge of $45, which will be deducted from your loan when it is issued. Prior to …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Comptroller DiNapoli Releases Municipal Audits
… Fire Comp Vil of Cohocton Concord Ind Dev Ag E Brentwood FD T of Essex T of Exeter Twn of Middlefield Vil of Sag … T of Sand Lake T of Saugerties Schoharie Co Smithfield FD T of Springport Vil of St Johnsville Uniondale PL …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 93-14
… Diamond , 41 NY2d 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal … is not usually violently out of proportion to the pro rata cost of original installation" (119 NYS at p 26; see …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 99-14
… Free School District , 125 AD2d 534, 509 NYS2d 612, lv den 69 NY2d 613, 512 NYS2d 1028; see also 1993 Opns St Comp … 810, 636 NYS2d 547 affd 236 AD2d 272, 653 NYS2d 576 lv den 90 NY2d 802, 660 NYS2d 712). To fulfill its fiduciary …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXII.4.B.1 Supporting Information – XII. Expenditures
… practice good stewardship over State money when making the final approval on claims for payment submitted to the … initial approval of (1) claims or invoices from agency program staff or (2) expense reports from employees’ supervisors. All staff …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-information