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Ulster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … checks totaling $2,242 were not properly followed up on and officials did not always make reasonable efforts to …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8NYS 529 Program, Qualified Withdrawals
… – Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under … Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from January 2019 … To determine whether the New York City Department for the Aging provided and paid case management services …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementCUNY Bulletin No. CU-456
… of a new Time Entry code and to provide instructions for payment of the CUNY ECP Vacation Exchange Program. … Section 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Program provides for Executive Compensation (ECP) staff members to exchange up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-456-cuny-executive-compensation-programecp-vacation-exchangeOversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period … January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who are …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year. Background Following the South Country … the District will need to borrow $6 million to balance the 2026-27 budget. While deficit financing can provide immediate …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Islip Fire District – Financial Condition (2020M-25)
… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s … financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… located in Albany, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … from school districts located in Albany, Columbia, Rensselaer, and Saratoga counties. The counties pay tuition … the State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… in Orchard Park, New York, is an SED-approved provider of preschool special education services. Ganrormic serves about 35 preschool students with disabilities from 13 different school … ended June 30, 2014, Ganrormic offered one SED rate-based preschool special education program: Preschool Integrated …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualManual Reporting – Enhanced Reporting
… With manual reporting, you enter data directly into Retirement … check Enhanced Reporting Resources for quicks guides on Manual Reporting. Please note: if you need to report an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… fund will continue to be one of the nation’s strongest and best funded, ready to provide retirement security for … and the increased COLA for retirees, higher salary base and benefit changes enacted this year by the Legislature … 2022. NYSLRS is consistently ranked among the nation’s best funded, best managed retirement systems in the nation. A …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Scarsdale Union Free School District – Overtime (2022M-105)
… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … being incurred. District officials generally agreed with our recommendations and indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Empire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow certain special items, such as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 719
… Purpose To explain OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement Differential for affected employees. … Affected Employees Arbitration-eligible Department of Corrections employees represented by NYSCOPBA (BU01) in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainOpinion 95-12
… a local government is defined to include municipal corporations, school districts, BOCES, district corporations, special improvement districts, public libraries … is a bank that has been organized under the National Bank Act (12 USC §21 et seq .). Such an association operates …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 138
… Purpose To provide information about the employee's mailing addresses on PaySR panels and to provide agency instructions for correcting invalid addresses Affected Employees All … U.S. - Use - Personal Data - Personal Data 1 Home Address- The employee's home address on this panel is used to report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportSelected Personal Service Contracts
… service contracts. The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary … Employees: All employees with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. … fiscal year. Since this fiscal year beginning 04/01/2023 and ending 03/31/2024 will include the extra day in February, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024