Search
Opinion 88-76
… control of, and may maintain a separate account for, these funds (1979 Opns St Comp No. 79-25, unreported). These funds may be expended in the same manner as public source … the opinion that, while a public library may invest public funds (e.g., moneys raised by taxes) only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Start a Business and Get Licenses
… permits to conduct business in New York State. Here is a list of additional resources for you to use. New York State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesGet Information about 1099s
… or 1099-MISC information return, contact the Office of the State Comptroller at: (855) 233-8363 or (518) 457-7717, or … or 1099MISC information return contact the Office of the State Comptroller at …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sSelected Wage Investigation Procedures (Follow-Up)
… of Labor Standards (Division) seeks to vigorously enforce State Labor Laws (Laws), such as those that cover minimum … of wages and can also assess penalties (which are retained by DOL), liquidated damages, which are additional amounts …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followJamestown City School District – Fund Balance and Reserves (2022M-97)
… 2021, surplus fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary appropriations by an annual average of $6.5 million (8 percent), which … in annual operating surpluses and increased fund balance by $9.2 million, or 72 percent, over the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Attica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Amortization Schedules and Payoffs – Contribution Stabilization Program
… be able to search for a specific amortization or view a list of all amortizations. If you click on an amortization in the search results list, you will see details associated with that amortization, … Payoff Calculator” link. Click the “Search” button. In the list of search results, click the amortization you want to …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… to 53.8 percent) in 2020. 2 While the rest of New York State and the nation have seen strong rebounds in their youth … Labor Force Participation Rates for Workers Aged 16 to 24 by Geography Unemployment Labor Force Participation New … FIGURE 2 – Unemployment Rates for Workers Aged 16 to 24 by Race and Ethnicity in New York City White Black Hispanic …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingNorwood-Norfolk Central School District – Financial Management (2022M-129)
… needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) reserve fund, … balance exceeds the Board’s targeted funding level range by $1.6 million to $2.1 million. Did not use $0.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Mandatory vs. Optional Membership
… number of hours for full-time employment as established by your employer for this position; Your employment duration … year basis; or Your annual compensation is less than the State’s minimum wage multiplied by 2,000 hours. The date of membership for optional …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipCompliance With Payment Card Industry Standards
… To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges … legal and compliance issues, facility management, and IT security, including credit card payment processing. All …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsHomer Central School District - Criminal History Background Checks (2019M-76)
… District resources to ensure the safety of their students by performing proper criminal history background checks. Key … District resources to ensure the safety of their students by performing proper criminal history background …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors … managing and monitoring active contracts Procurement and purchasing requirements including procurement opportunities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesSherburne-Earlville Central School District – Financial Management (2024M-61)
… policy to define its rationale for establishing reserve funds, maximum targeted funding levels and the conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61SUNY Bulletin No. SU-360
… This bulletin is superseded by SU-360.1 Purpose: The purpose of this bulletin is to … which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … for the lump sum payment if they return to the payroll by 06/30/2025. Employees must have continuous service as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsArdsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and … 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… to finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Avon Central School District – Financial Management (2024M-75)
… The Board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which … a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six reserves … in the debt service fund had $866,000 in unidentified money that should be returned to the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107