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School Districts’ Energy Performance Contracts (2013-MR-1)
… report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … , and Schoharie Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … budgets that included the use of surplus fund balance to finance operations in an effort to avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. … the ensuing year’s budget, the District did not use these funds because it generated a surplus each year. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-18855b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… into entry-level positions with the State. The Office of the State Comptroller is continuously recruiting for 55b/c … State. Candidates must meet the minimum qualifications of a position and may be asked to take additional tests, such … otherwise qualified to satisfactorily perform the duties of a position, are eligible to apply. Qualified wartime …
https://www.osc.ny.gov/jobs/55bcLewis County – Court and Trust Funds (2024-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer … should ensure that all money deemed abandoned property is paid to the State Comptroller in a timely manner, as …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over … and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilWestchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Opinion 89-53
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, … Where foreign fire insurance tax moneys are distributed in accordance with Insurance Law, §§9104 and 9105, the moneys …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Oversight of Selected Aspects of Traffic Controls
… signals and multi-way stop controls. Studies that result in denials may be referred to another Department unit for … and the New York State Department of Transportation, in the Joint Transportation Management Center. Midtown in Motion, a congestion management system used by the TMC, is used to improve traffic conditions in midtown …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsCUNY Bulletin No. CU-554
… Bonus Payments Affected Employees Eligible Blue and White Collar employees in the NYS Bargaining Units: CC, … Bargaining Agreement for Classified Staff White Collar and Blue Collar represented by District Council 37, IBT Local 237, SEIU Local 300, IATSE Local 306 and NYSNA approved during the 06/27/2016 Board meeting and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-554-cuny-blue-and-white-collar-ratification-bonus-paymentState Agencies Bulletin No. 909
… Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Effective Date(s) Payment may … 2009; Performed duties of automotive repair; Are required by the State to provide a personal tool inventory for use in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 995
… Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Effective Date(s) Payment may … 2010; Performed duties of automotive repair; Are required by the State to provide a personal tool inventory for use in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitOpinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town improvement districts) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Time and Attendance Practices of Selected Employees
… "touch" time keeping system). Each agency uses one or more of these mechanisms. This audit, which focuses on the time and attendance of certain employees of the LIRR, is part of a series of forensic audits of the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesVI.3.A Overview – VI. Budgets
… §6-9 govern the movement of budget authority for the NYS Legislature appropriations. State Finance Law §179-H governs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewState Agencies Bulletin No. 648-A
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01Assertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … severe mental illness whose needs have not been well met by more traditional mental health services. Currently, 78 ACT …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-program