Search
Long Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need for equipment and … because it will be more cost effective than procuring new equipment; and/or It is critical to minimize equipment … required to advertise maintenance procurements in the New York State Contract Reporter (Contract Reporter). If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsState Agencies Bulletin No. 1788
… Exception below). If an employee has a Goal Amount/Goal Balance in the existing record and the agency enters a transaction for 2020, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal Balance are equal . Agencies must delete the Goal Amount and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1788-2020-state-employees-federated-appeal-sefa-campaignCUNY Bulletin No. CU-346
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … November 6, 2008 Background Pursuant to the Memorandum of Agreement between the City University of New York and the Professional Staff Congress for the term …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, … laws that relate specifically to the program terms under which the grants were awarded to the government unit. As … to federal statutes. Useful Federal Internet Websites The following websites can provide additional information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … on the above date and will no longer be available for payroll charges. Effective Dates: Administration paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsBrownfield Cleanup Program
… in cleanup efforts. Prior to the Brownfield Program, 1 owners of contaminated properties in the State were held … after receiving notification from DEC of the option to do so. Of the nine sites in the remedial action stage as of … costs of the remediation. Specifically: For a dry-cleaning business in Brooklyn, there were multiple delays, partly the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programCUNY Bulletin No. CU-839
… is to provide agency instructions for processing the CUNY 2025 rate increases for Plumber and Thermostat Titles. … $44.78 Transactions to process the 2025 rate increases may be entered beginning in Institution Pay Period 09C, … the employee’s Form W-2. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-839-cuny-2025-rate-increases-plumber-and-thermostat-titlesRFP#0006 – Bond Credit Ratings
… Request for Proposals Issued by the Office of the State Comptroller Issued June 27, 2025 The Office of the State Comptroller (“OSC”) is seeking Bond Credit … this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC is seeking Bond Credit Ratings …
https://www.osc.ny.gov/procurement/rfp0006Financial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfXII.4.A Vendor Requests for Payment – XII. Expenditures
… by processing claims based on either an invoice a vendor uses in its normal course of business, or a vendor certified Statewide Financial System (SFS) Claim for … 3253-S ). Business Units may use AC 3253-S rather than a vendor invoice when processing contract payments, State Aid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State … (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … requires colleges and universities that maintain campuses in New York to implement sexual assault, dating violence, …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1694
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for … Administration Pay Period 19C Affected Employees Members of the NYS Legislature who are paid using the LEG Pay Basis … Allowance Background Pursuant to Article 2, Section 5 of the Legislative Law, the total regular earnings received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1694-2018-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1705
… and the Attorney General Affected Employees Members of the New York State Legislature and Statewide Elected Officials in … To ensure that the above elected officials receive their new statutory salary in calendar year 2019, agencies must … To ensure that Members of the Legislature receive their new statutory salary for calendar year 2019, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-electedUnified Court System Bulletin No. UCS-195
… Purpose To provide information to UCS regarding the end of calendar … judges, similar to elected officials in the Legislature, do not receive a payment in the last paycheck of December. Since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judges