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Corning City School District – Procurement (2016M-222)
… audit was to review the District's procurement practices for the period July 1, 2014 through April 26, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $102.5 … District's procurement policy does not include procedures for the procurement of professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Manhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… purchasing for the period July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingEast Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben … Bath Central School District Reserves 2016M401 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401State Agencies Bulletin No. 2128
… to the $300 maximum monthly amount currently allowed for commuter highway vehicle transportation and transit passes. … Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit will include qualified parking expenses. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingXVIII.1 Capital Projects – XVIII. Capital Projects
… agencies, and public authorities on an enterprise-wide initiative called the Project Costing Improvement Project (PCIP). PCIP is a Statewide initiative that requires State agencies and public … State agencies and public authorities on an enterprisewide initiative called the Project Costing Improvement Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… funding source. Like the MTA, the public is also waiting for more information about what steps the authority’s funding …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly … City has an elected Mayor and an elected five-member City Council (Council). The Council is the City’s legislative branch and is … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fAudits of Local Governments: About Our Audits
… LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review team can issue. …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsDivision of Housing and Community Renewal Bulletin No. DH-50
… employees in Bargaining Unit 67 Background Chapter 49 of the Laws of 2008, Article 8, Section 131.6 and the 2007-2011 negotiated agreement between the State of New York and RRSU provide for the payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equatedState Agencies Bulletin No. 843
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … of New York and the Public Employees Federation provide for the payment of Performance Advances to eligible PEF … current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has completed one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesOpinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 977
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/977-april-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 927
… 9/24/09 Institution - paychecks dated 10/22/09, Pay Period 14L 10/1/09 Administration - paychecks dated 10/28/09, Pay Period 14L Contract Provisions and Eligibility Criteria … OSC Actions After payroll processing is completed for Pay Period 14L, OSC will process Performance Advances and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1012
… 9/30/10 Administration - paychecks dated 10/27/10, Pay Period 14L 10/7/10 Institution - paychecks dated 11/04/10, Pay Period 15L Contract Provisions and Eligibility Criteria … OSC Actions After payroll processing is completed for Pay Period 14L (Administration) or 15L (Institution), OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesOpinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Board benefits; or (3) are the spouse or dependent child of a person who meets either of the aforementioned … treatments, and qualified for Medicare based on his parent’s work credits. Had the child been enrolled in … time worked and for whom we could not identify a spouse or parent to establish Medicare eligibility. These 4,381 ESRD …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 92-32
… The town, by local law, may authorize the purchase price to be paid to the town on an installment basis, secured … significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an …
https://www.osc.ny.gov/legal-opinions/opinion-92-32II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and … the governmental activities and business-type activities of the primary government and component units. In addition, … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements