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Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained 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, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
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
… to Internal Revenue Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current … of determining tax withholdings. This is because the IRS considers the employee to have had the use and benefit of … allow agencies and OSC to change all existing overpayment records to the new earnings codes. By December 31, 2010, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsState Agencies Bulletin No. 170
… Code: Applicable earn code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: … Code: Applicable earn code Effective Date (inner scroll bar): Last date employee was eligible for earnings Annual … adjustment earn code Effective Date (inner scroll bar): Date adjustment starts Earnings: Amount to be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorEastport Fire District – Procurement (2025M-50)
… Objective Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – … (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Town of Cohocton – Procurement (2025M-13)
… (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? … often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster … competition in accordance with the Town’s procurement policy, statutory requirements or good business practices and …
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)
… controls over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board … management or the claims audit process. The former senior account clerk (account clerk) paid a vendor, who is a relative, a double … controls over selected financial activities to properly account for and safeguard Town funds …
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)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit
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
… in poor condition in prior audits by the Comptroller. At both certified and uncertified shelters, as well as hotels … not being completed on a timely basis or, in some cases, at all. Auditors identified discrepancies between the list of … cooperation that led to delays in receiving information, scheduling meetings and performing shelter site visits. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Police Bulletin No. SP-109
… Purpose 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 … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
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
… Purpose To inform agencies of new procedures regarding withholding of Social Security … on the tax treatment of a military stipend paid as wages to employees, it was concluded that OSC must withhold these … To inform agencies of new procedures regarding withholding of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide … Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist … in those fields Background Pursuant to the 2008 Memorandum of Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … dated January 14, 2010 Background Pursuant to a Memorandum of Understanding between the NYS Education Department and … To inform agencies of the new Additional Pay Earnings codes and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 325
… addresses that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but are … includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered on the … contact their local post office. Inform employees that: A bar code address is not simply a zip code + 4 digit address. …
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
… Accounting System. Agency Reporting Reimbursement for courses processed through the Central Accounting System must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryState Agencies Bulletin No. 286
… benefits provided to State employees for undergraduate courses, up to a $5,250 limit during the tax year. … educational assistance benefits provided for graduate courses are taxable, unless they can be excluded as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished or … (employee is on a leave of absence without pay). OSC and Agency Procedures OSC will use the attached … Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsHousing Assistance – Federal Funding and New York
… Figure 1 – Major Federal Housing Assistance Programs, 2026 Program Subsidized Units Residents Average Monthly Hud … HUD, Picture of Subsidized Households Figure 2 Data Table County Housing Choice Vouchers Project-Based Section 8 Public … 5,921 Rockland County 20,807 2,712 Data not available Saratoga County 2,923 516 459 Schenectady County 3,507 1,034 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… contact information is available on its website at sfs.ny.gov. BUREAU OF STATE ACCOUNTING OPERATIONS Agencies … The BSAO can be reached via e-mail at oscaccountingops@osc.ny.gov . BUREAU OF CONTRACTS Questions regarding Chapter XI - … Bureau of Contracts 110 State Street, 11th Floor Albany, NY 12236 By Phone: General Information (518) 474-6494 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdf