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IX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division … awarding agencies and state grant recipients the tools to manage grant payment requests, and disbursement reporting … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and the … Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is a university within the State University of New … To determine whether Stony Brook University complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityMiddlesex Fire District – Fiscal Transparency (2025M-130)
… of the State Comptroller (OSC)? Audit Period January 1, 2019 – October 24, 2025 Understanding the Audit Area The … with our recommendations and their response is included in Appendix B. We conducted this audit pursuant to Article V, … Law (GML). Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99State Agencies Bulletin No. 174
… Purpose To explain agency procedures for updating Employee Type on the Position Data 2 panel and provide … to the Position Management panels may now change the Employee Type field on the Position Data 2 panel from H … hourly) and from E (exception hourly) to H (hourly). The Employee Type field cannot be changed when a value of S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesNyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsWyandanch Union Free School District - Budget Review (B19-7-1)
… 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets of $68.8 … million adopted 2017-18 budget were not reasonable. The District’s audited financial statements for the period ending … budget for the 2018-19 fiscal year are not reasonable. The District now anticipates an operating deficit of $3.97 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual … Debt service includes the payment of principal and interest on longterm debt and payments on certain leasepurchase or contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-12024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfOSC 9 - Sealed Records Memo
This bill would expressly provide for certain sealed records to be made available to OSC’s officers and employees for purposes of conducting a duly authorized examination into the financial affairs of town and village justice courts.
https://www.osc.ny.gov/files/legislation/pdf/osc-9-sealed-records-memo.pdfAn Economic Snapshot of Staten Island’s North Shore
The North Shore is the vibrant northern area of Staten Island and an important freight and commuting hub. The area is the most populous portion of the borough, housing about 38 percent of all residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2025.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (2020-S-50)
To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within budget.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s50.pdfUpdate Your Contact Information
… with the United States Postal Service (USPS) does not mean your records will automatically be updated with NYSLRS. …
https://www.osc.ny.gov/retirement/update-your-contact-informationOpinion 2011-1
… corporations or similar entities. March 21, 2011 Kevin Murray Executive Deputy Comptroller 1 Independent of any …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualLiberty Central School District – Information Technology (2022M-73)
… [read complete report – pdf] Audit Objective Determine whether the Liberty Central … contracts with the District’s vendors. As a result, the roles and responsibilities of each vendor providing services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Village of Addison – Payroll (2024M-12)
Determine whether the Village of Addison Village Board of Trustees Board ensured that the ClerkTreasurer accurately paid officials and employees wages and leave benefits
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101