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Putnam County Industrial Development Agency – Management Practices (2013M-257)
… also do not obtain sales tax exemption or capital investment amounts annually, and therefore cannot determine … jobs created or retained, sales tax exemptions and capital investment. Perform and document client visits to determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
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)
… 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
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
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report should be … Most federal agencies require the submission of reports either programmatic financial or …
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-systemsTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Harpursville Central School District - Financial Condition (2018M-120)
… Audit Period July 1, 2016 – April 24, 2018 We extended our audit period back to July 1, … of general fund balance and certain reserve funds to finance operating expenditures. However, the general fund … their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Opinion 90-47
… use and town maintenance of the road was sufficient over a 10-year period to qualify it as a town highway by use under … adopted under the authority of Municipal Home Rule Law, §10, prior to the enactment of Public Officers Law, §18 (L …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Membership Milestones for Police & Fire Retirement System (PFRS) Members
… and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down to see how your … certain job-related death and disability benefits. After 90 days of service credit, you are covered by a non-job-related …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersCUNY Bulletin No. CU-708
… on entering Shift Differential retroactive adjustments and new payments. Affected Employees CUNY employees in the title … correctly for each employee, the agency should submit all Job Action Requests in effective date order from oldest … requests regardless of the employee’s status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantCUNY Bulletin No. CU-392
… processing and provide agency instructions for the payment of Increments. Affected Employees Eligible employees in … Increments are authorized pursuant to the Memorandum of Agreement for 2007-2010 between the City University of New York and the Professional Staff Congress (PSC). Using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-392-january-2010-increments-cuny-professional-staff-congressState Contract and Payment Actions in January
… under the Child Care Stabilization Grant to childcare providers to help cover unexpected business costs associated … Department of Civil Service $324.2 million to CaremarkPCS Health LLC to provide pharmacy benefit services for the … for assistance with the Health Benefit Exchange, including insurance enrollment and call center operations. $1.6 million …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… by the State Comptroller. See Chapter XIV, Section 4.B - Establishment and Closing of Bank Accounts for … of payment for services provided under banking services contracts. The following definitions are applicable to this … a formula prescribed by BSAO CMU of OSC. CONTRACT APPROVAL Contracts for banking services which are subject to approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsComptroller DiNapoli Releases State Audits
… Restaurant Group (RRG) (2013-S-22) OPRHP entered into a 10-year contract with RRG to provide food concession services …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… lists the handling codes available and when Business Units can use them. Process and Document Preparation: HANDLING CODE … “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … L Land Purchase N Wire Transfers – For more information on how to process a wire transfer, see Section 8.G – Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeSchenectady County – Investment Program (2025M-5)
… to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in … should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… is $645.3 million for appropriations, which has a budget gap of at least $17.6 million for pending additional State … at year end, the District could have a $7.8 million budget gap. The District’s budget request includes a $4.2 million … $17.6 million in additional State aid, close the budget gap and amend the proposed budget as necessary. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5