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Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile state accounting records to federal award records before the final report is prepared …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsAcceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsIdentifying Fiscal Cliffs in New York City’s Financial Plan
… updates to New York City’s financial plan include one-time funding for some recurring spending initiatives, creating … to itemize the City programs that exhibit a decline in funding during this period. This decline, referred to as a “fiscal cliff,” reflects that funding at the current level of service is not supported, …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 89-52
… within the county. 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the … for the development of a "formal quality assurance program", the development and coordination of EMS training, … In this regard, we note that it is not entirely clear what would be entailed in the EMS coordinator's development …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… $4.7 million with Cube Construction Services LLC for rehabilitation at Roberto Clemente State Park in Bronx … $2.5 million with Elevated Technologies for elevator rehabilitation at SUNY College of Optometry. State University … Bridge Constructors Inc. for bridge replacement and rehabilitation in Onondaga County. $59.6 million with Faneuil …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… again spiked in late 2024. In the first quarter of 2025, the United States saw $92.9 billion in deal activity, … and minority/women-owned business enterprises. The recent tax and spending package passed by Congress is expected to … schedule and raising the tax-free cap to $15 million. The bill also reverses the requirement to amortize R&D costs over …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalNassau County – Contract Approval Process (2012M-192)
… guidelines were added by NIFA during a control period, the contract approval process increased to an average of 85 days, … to meet with NIFA officials to review and update the contract approval guidelines to ensure they are …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Broome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224The Ex-spouse’s Payments – Divorce and Your Benefits
… avoid delays in payments to the ex-spouse. If the member is already receiving a pension benefit at the time the final … Code, equitable distribution payments to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for … to mandatory retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… controls should be considered. The policy does not define how many credit card accounts may be established, limit the … 12 employees issued credit cards, only seven had signed a copy of the policy. In addition, School officials did not … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s … tax levy limit set by statute. Key Recommendations Prepare a projection of year-end fund balance for the food service … before they adopt their 2013-14 budget. Develop a long-term plan to reduce the need for general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4City of Long Beach – Budget Review (B22-7-4)
… and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… when evaluating proposed projects. Cost-benefit analyses do not adequately compare the community costs against …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the … breach notification policy or a disaster recovery plan to minimize disruption of operations in the event of a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Upper Brookville – Justice Court (2013M-160)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Contact Update Online Help
… Applications section, click on the Office of Operations Contact Management System (OOOCMS) button. Updating Contacts When you view a contact, the choices below appear. When updating information, … Operations Section XIV.15 Updating Agency Contacts for a list of organizational roles with definitions. … Online help …
https://www.osc.ny.gov/contact-update/online-helpDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based … inventories of medications and potentially hazardous medical supplies at School-Based Health Centers,” DiNapoli … city students, accounting for about 700,000 health care visits every year. Most Centers – 129 – are on school …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centers