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Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … by the Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Gowanda Central School District – Financial Management (2024M-104)
… and resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing … a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that … amount of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Agencies Bulletin No. 278
… events of September 11, 2001 Affected Employees Employees in Executive Agencies who are working overtime due to events … 11, 2001. The primary means of tracking expenditures in PAYSR is the Position Pool. Should agencies wish to track … Earns codes, they should report overtime using these codes in the needed instances. If the agency does not choose to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11Avon Central School District – Financial Management (2024M-75)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75State Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident taxes and a decrease in the New York City supplemental tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the tax decrease. State employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityFalconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52SUNY Bulletin No. SU-360.1
… the UUP bargaining unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum payment is … Units: UUP (08) SUNY M/C (13) CSEA (02, 03, 04, 47, 97) PEF (05) M/C (06, 18, 46, 66, 78, 79, 96, 98) Have an … have already received a Non-Pensionable Lump Sum Payment (Earnings Code BNP) from CSEA (02, 03, 04, 47, 97), PEF (05), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesState Agencies Bulletin No. 1161
… rate less than $7.36. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of … to reduce the compensation of and provide additional leave time to any employee within the purview of the … - OSC Pay Basis Code = ANN and Employee Status = Active or Leave with Pay on 03/07/2012 (Institution) or 03/14/2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleThe 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with Program requirements regarding the number of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program results at …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programCUNY Bulletin No. CU-234
… , SX , ST , TK , and TY Background Pursuant to the 2002-06 Blue and White Collar Memorandum of Agreement dated July 19, … bargaining unit’s ratification date of the 2002-06 Blue and White Collar Agreement. Ratification Dates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of the audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Tuition Assistance Program – Metropolitan Learning Institute
… in Rego Park with additional instruction sites in Jackson Heights, Brooklyn and Jersey City. (Only students …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … managed care, Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs arrange for … hospital care, physician services, dental services, pharmacy benefits, and many others. Of the $53 billion in …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumInmate Sentence Calculation and Release Practices
… of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesSUNY Bulletin No. SU-380
… is to provide instructions to agencies for processing the 2025 $1,500 GSEU Non-Pensionable Lump Sum Payment. Affected … are affected. Background: Per Chapter 181 of the Laws of 2025, which implemented the 2023-2026 Agreement between the … The Non-Pensionable Lump Sum Payment is effective on 10/01/2025, end dated 09/30/2026, and will be processed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-380-state-university-graduate-student-negotiating-unit-gsnuCUNY Bulletin No. CU-848
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for City Laborer … Laborer $37.34 $37.87 $39.01 $40.18 $41.49 Transactions to process these retroactive rate increases may be entered … The purpose of this bulletin is to provide agencies with instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increasesNursing Home Surveillance
… of Health (Department) consistently follows federal and State regulations and procedures for conducting nursing home surveys and whether survey processes, including the issuance of fines … of Health Department consistently follows federal and State regulations and procedures for conducting nursing …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal service costs. Among the disallowances we identified …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualOpinion 91-28
… for transfer only to the extent that the total of all revenues of the water fund, including cash surplus, exceeds the total of all revenues of the fund as estimated in the budget, …
https://www.osc.ny.gov/legal-opinions/opinion-91-28