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Higher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationTowns’ Road Management Plans (2014-MR-2)
… was to determine if towns properly maintained their roads for the period January 1, 2013 through May 1, 2014. … between the highway superintendent and town board for the expenditure of highway funds. Once a plan is … the plans to potentially avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Earnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , … member contributions from earnings above the limit. For Members Who Joined NYSLRS On or After April 1, 1996 … The amount is set by federal law and periodically adjusted for inflation. Refer to the table below for the maximum …
https://www.osc.ny.gov/retirement/members/earnings-limitsMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … computer system processes claims submitted by providers for services rendered to Medicaid-eligible members and generates payments to reimburse the providers for their claims. During the 6-month period ended September …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024State Police Bulletin No. SP-197
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … Senior Investigators and Investigative Specialists in Bargaining Unit 62. Effective Date(s) The April 1, 2018 … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and … IT control weaknesses were communicated confidentially to Authority officials. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. … the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately safeguarded … and identities, and viewing PPSI. The SIS allows users to assume other users’ accounts and identities. Key Recommendations Evaluate permissions currently granted to each SIS user and remove any deemed unnecessary. Limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemEast Islip Public Library – Cash Receipts (2017M-223)
… properly collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $4 million. …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223SUNY Bulletin No. SU-110
… The UUP contract provides a list of eligible titles for Recall. Employees who are on standby and are recalled to … to receive the appropriate overtime or recall compensation in addition to the approved Standby compensation. Standby … Usage Calculation SBU Standby Unclassified Regular standby for unclassified employees. $3.50 per hour. SOO Standby OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedCity of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. … The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed … restoring the City’s long-term fiscal health. Correct the accounting records to ensure health care costs and fund …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves for the period … 2014 through July 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Wynantskill Union Free School District – Purchasing (2022M-85)
… through State contract vendors, and the District should have paid $1,028 less for three purchases. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … members and the Town Supervisor, and is responsible for managing Town operations and overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… is accounting for capital projects properly for the period January 1, 2011, through July 31, 2012. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227