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Public Authority Procurement
… public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law … public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law …
https://www.osc.ny.gov/legislation/public-authority-procurementPublic Safety – 2021 Financial Condition Report
… for the first time since 2012, rising 1.5 percent to 341,908 in 2020, according to preliminary data reported to the State Division of Criminal Justice Services (DCJS). … increased for the first time since 2012 rising 15 percent to 341908 in 2020 …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mState Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2023 Longevity Payment for Long-Term … The Longevity Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be … The purpose of this bulletin is to provide agency instructions for processing the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesNorwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Friendship Central School District – Fund Balance and Reserves (2022M-55)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property taxes were higher than … made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55State Agencies Bulletin No. 1952.1
… Bulletin No. 1952 Purpose The purpose of this bulletin is to provide agencies with information and processing instructions regarding the … employee who otherwise meets the eligibility criteria but is on an approved paid or unpaid leave of absence as … The purpose of this bulletin is to provide agencies with information and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedNew York City’s Uneven Recovery: Youth Labor Force Struggling
… levels (see Figure 2). Unemployment for young Asian and Black workers remains very high at 23.3 percent and 20.4 percent, respectively. While young Black workers are closest to their pre-pandemic levels, … are only 0.4 points above). Disparities exist, however, as Black and Hispanic prime-age workers currently face elevated …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingJamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… the new APR DRG-based hospital inpatient payment system for Medicaid services when patient deaths occur within one … claims). Under the APR DRGbased methodology, there is no adjustment for a 'short stay' except for certain … Payments For Misclassified Patient Discharges (2009-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State … can be found on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS … in the centralized contract. OSC approval is required for purchase orders and contracts valued at over $200,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Attica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not … budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves …
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
… payment schedules of any outstanding amortizations, the original amount amortized and the interest rates for each, in … view payment schedules of any outstanding amortizations original amounts amortized and interest rates for each in …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsState Agencies Bulletin No. 2035
… Purpose: The purpose of this bulletin is to provide information and processing instructions for implementing the new APSU 15 Year Seniority Pay. Affected … any time during the eligible service, that period of time is prorated when determining years of cumulative service. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Thanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are … express my deep gratitude to my colleagues at the Office of the State Comptroller and the dedicated public workforce that serves the people of this great state. We live in a state and country with …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds … Transfer authorization authority for Federal Transfers to Other Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesCUNY Bulletin No. CU-689
… Purpose The purpose of this bulletin is to explain agency procedures for reporting retroactive pay rate increases and adjustments … All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically … The purpose of this bulletin is to explain agency procedures for reporting retroactive pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryNewburgh Enlarged City School District – Financial Management (2025M-32)
… Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund … – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32