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Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… principals did not retain cash collection logs from the safes where club money was placed before deposit and club …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCenter Moriches Union Free School District – Payroll (2024M-155)
… employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make … employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were not adequately supported to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155NYS Travel Information
… and Regulations . Disclaimer: "The regulations on this web site are an unofficial version of the Official Compilation of …
https://www.osc.ny.gov/state-agencies/travelState Agencies Bulletin No. 297
… Purpose To explain an automatic dues and agency shop fee increase. Affected Employees Employees represented … 10, 2002. OSC Actions The CSEA Dues code (201) and Agency Shop code (212) will be increased based on Annual Salary … over $18.04 Associate Membership $2.00 Dues and Agency Shop fees for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212State Agencies Bulletin No. 295
… (code 202) and agency shop fee (code 213) from $21.38 to $22.12 per pay period. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/295-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 312
… automatically increase the biweekly deduction to $17.59 for dues (code 291) and agency shop fee (code 295). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/312-nyscopba-dues-and-agency-shop-fee-increaseOpinion 88-45
… may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year … than fifty per centum of the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in … levied or to be levied for the fiscal year in which they mature or out of other revenues of that fiscal year available …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Planning Resources
… for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources …
https://www.osc.ny.gov/local-government/resources/planning-resourcesContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an amendment transaction (sequence 1 and higher) in the … Not all of these are required fields when creating an amendment; one or a combination of fields can be used. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… Results School officials have maintained adequate proof of residency records, accurately billed resident districts … and supported. There were no recommendations as a result of this audit. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Poughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Byram Hills Central School District - Fixed Assets (2019M-153)
… for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) totaling … officials should: Maintain accurate and up-to-date asset disposal records. Locate all the assets identified in this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Greenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Additional Service Credit for Sick Leave (Section 41[j]) – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers Security Hospital Treatment Asst Plan ERS Tiers 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1526/additional-service-credit-sick-leave-section-41jVillage of Washingtonville – Budget Review (B24-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washingtonville-village-2024-b24-6-1.pdfEPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdf