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East Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Police Bulletin No. SP-243
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceColumbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Selected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - … Fiscal Year 2023 Results Fiscal Stress Monitoring System - School Districts: School Year 2022-23 Results Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOversight of Disability Services
… the 2020-21 academic year, 31,367 students self-reported a disability at the campuses. Title II of the Americans with … by recipients of federal funds. Generally, under the ADA’s implementing regulations, a public entity may not deny the … within existing structures built before 2012. SUNY’s System Administration (SUNY Administration) provides …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Agencies Bulletin No. 1952
… Used in Determining the Average Work Percent Active at 100% 100% Active at less than 100% (e.g. 75%) Reduced percent … the Flat Rate method (2.30815% for Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOpinion 90-34
… aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys unless … aid squad within a village fire department is entitled to receive foreign fire insurance tax moneys. The … law", foreign fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
Whether the permissive referendum requirements of General Municipal Law 6c are applicable to the establishment of a capital reserve fund to construct reconstruct or acquire a specific capital improvementsee Local Finance Law 1100
https://www.osc.ny.gov/legal-opinions/opinion-89-36Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… representatives are required to conduct yearly on-site assessments of the development’s physical condition as well as fiscal reviews (site and office visits) and to provide the results – …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellXV.16.A Overview – XV. End of Year
… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial … States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewState Agencies Bulletin No. 2207
… Actions: Create and mail Form 1042-S directly to agency payroll offices on March 7, 2024. Please note that Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… OSC Actions Create and mail Form 1042-S directly to agency payroll offices on March 3, 2023. Please note that Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… OSC will create and mail Form 1042-S directly to agency payroll offices on February 25, 2021. Please note that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… appear on the Form 1042-S Statement is described below: Box 1: Income Code The two-digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax Balances page. Box 2: Gross Income The amount is the gross sum of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… Actions: Create and mail Form 1042-S directly to agency payroll offices on February 28, 2025. Please note that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingCUNY Bulletin No. CU-457
… to the automatic increment processing. OSC Actions After payroll processing is completed for Pay Period 20C, OSC will … increments should be directed to the Director, University Payroll Systems and Operations at CUNY Office of Human … Questions about this bulletin may be emailed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-457-january-2013-increments-city-university-new-york-cunyVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an … allocation. The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an … allocation. The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costs