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Emerging Manager Definition and Life Cycle
… Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in consistent … considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: Majority …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleCUNY Bulletin No. CU-822
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY … Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-822-cuny-2025-3-general-salary-increases-new-york-state-nursePulaski Academy and Central School District – Financial Condition (2016M-81)
… The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two schools … The Board consistently overestimated appropriations in the adopted budgets. The Employee Benefit Accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Depew Union Free School District – Financial Condition (2016M-229)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229DiNapoli Releases Bond Calendar for Fourth Quarter
… up to $1.25 billion in tax-exempt and/or taxable fixed rate bonds for the month of October, and two bond sales totaling up to $15.9 million in fixed and variable rate tax-exempt bonds for the month of November. Empire State … rate bonds for the month of October. State of New York Mortgage Agency – a bond sale of up to $116.8 million in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterState Agencies Bulletin No. 2259
… Purpose: The purpose of this bulletin is to provide agencies with information and … letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies … and returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksTown of Cato – Supervisor’s Records and Reports (2025M-141)
… were properly prepared for all accounts and reviewed, recording errors in the accounting records may have been … checks totaling $7,403 that were not recorded. Due to the recording errors, the monthly financial reports, including …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Jowonio School – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider … disabilities between three and five years of age. Jowonio is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… programs, preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that all costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualVillage of Suffern – Budget Review (B18-6-4)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. … bidding thresholds. The purchasing policy and guidelines do not address oversight of the procurement process to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementState Agencies Bulletin No. 2284
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 … to participate in the annual cash out. The payment is calculated at the straight time rate based on the … Appropriate Effective Date or last day the employee is Active Earnings End Date: Same as Earnings Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period January 1, 2014 through June 30, 2017. … is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyGroton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Eldred Central School District – Budget Review (B4-15-3)
… reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of … account for the probable return of $200,000 in building aid to the State Education Department. The proposed budget … by law. Key Recommendations Reevaluate the State aid revenues in the proposed budget and amend them to be more …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Cortland County – Public Water Supplies (2016M-318)
Cortland County Public Water Supplies 2016M318
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, … fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsComptroller DiNapoli Releases Municipal Audits
… for fees that the city has not previously assessed. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1526
… Purpose To remind agency personnel to take steps to safeguard employee information. Affected … Immediately Agency Actions Agency personnel should take appropriate steps to safeguard the NYS EmplID as well as … data in the Payroll System. Agency personnel should take the following steps to protect the data: Treat the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. Hawthorne provides preschool … 30, 2015, Hawthorne reported approximately $2.8 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $75,189 in ineligible costs that Hawthorne reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual