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United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… UCP Rochester, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of … who are between the ages of three and five years. In 2013, UCP Rochester provided preschool special education … to about 90 children from 16 school districts located in Monroe and Ontario counties in western New York. UCP …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education Department. Local … Governments: Fire Districts are required by law to file a CAP with OSC. Most other local governments are not required …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCity of Olean – Budget Review (B1-16-2)
… budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… speculative project involving the purchase of land and installation of a water line. The Board failed to use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalDutchess County – County Bridge Maintenance (S9-13-5)
… Although the County has not developed a written plan for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We tested the flags issued during the last … structural failure was a potential outcome before the next bridge inspection. The County’s response to these four flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… and implement a process to compare leave accrual records with other attendance records to ensure that the leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualVillage of Monticello – Board Oversight (2013M-226)
… March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees which comprises an … make sound financial decisions. As a result, the Village is experiencing cash flow issues, and received notices …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information … 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of … Town of Ontario Board Oversight and Information Technology 2013M105 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… bases because a village is located within the Town. As a result, it is important for Town officials to accurately … $74.3 million in sales tax revenue to the Town. Audit Summary Town officials did not properly budget for and … benefit from the County sales tax distributions. As a result, taxpayer inequities occurred. See Appendix B for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in … Call 866-805-0990 (press 2, then follow the prompts). It is especially important to speak to a representative about … listed as creditable above would be classified as. What is the deadline to elect one of these plans? For members who …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… well as analysis in the New York State Hazard Mitigation Plan. Major findings include: Weather-related disasters that … corporate and municipal entities are also undertaking such resiliency investments, which are essential for the … Weather Conditions Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Agencies Bulletin No. 1903
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … provides for payment of performance advances on April 1 to eligible CSEA employees based on the 2019 Salary Schedule … field and the Approved Salary Rate field. Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1903-april-2021-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1904
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … provides for payment of performance advances on April 1 to eligible PEF employees based on the 2018 Salary Schedule … field and the Approved Salary Rate field; Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1904-april-2021-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1897
… regular paycheck. For example, if an employee has $200 deposited into a loan account and the remainder going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2007
… regular paycheck. For example, if an employee has $200 deposited into a loan account and the remainder going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… purposes, and is subject to employment and income taxes. Federal, State and New York City income tax … Retirement mailbox. Questions regarding withholding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… The analysis also concluded that: “While the Fund is currently well-managed, compared to most peers it remains … bottom quartile for similar public pension funds. There is justifiable concern that current staff will leave if compensation is not increased, and it is likely that [the Fund] will …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… to analyze financial trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … adding in the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mState Contract and Payment Actions in January
… million for gaming revenue distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local … $11.4 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.4 million to HNTB New York Engineering … and Architecture PC for engineering services for the New NY Bridge Project. Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-january