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Refunding Local Debt
… for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance Law, advance refunding bonds (with …
https://www.osc.ny.gov/debt/refunding-local-debtInvestment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment standards of other states' … To bring the NY 529 and NY ABLE savings programs in line with investment …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsAccounts Payable Advisory No. 47
… to pay the vendor with a check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useSeminars for Local Officials
OSCs Local Official Training Unit is offering a series of virtual seminars for municipal and school district governing boards and other local officials
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsCUNY Bulletin No. CU-359
… be 468 Benefit Program Code will be CAP Bargaining Unit - CB for PSC employees in the following job codes: 019122 EOC … 019121 EOC Lecturer Union Code for Bargaining Unit CB will be CBC Dues Code will be 274 Agency Shop Code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsUnified Court System Bulletin No. UCS-100
… Grade, Bargaining Unit, Part-Time Percentage and Amount. Payroll Register and Employee’s Paycheck/Advice The Earn … BOP and the payment amount(s) will be displayed on the payroll register. The earnings descriptions, Bonus and/or … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-paymentWatertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Mineola Union Free School District – Financial Condition Management (2021M-44)
… consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mLancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: Did not implement our prior …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mWappingers Central School District – Professional Services (2022M-88)
… methods, as required by District policy, to select 40 professional service providers who were paid more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Downsville Central School District – Claims Auditing (2022M-134)
… purchases, totaling $275,846 were audited after the checks had cleared the bank. The claims auditor approved one claim packet totaling $13,613 which had previously been paid. Officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134East Moriches Union Free School District – Financial Condition Management (2022M-1)
… condition. Key Findings The Board and Superintendent did not effectively manage the District’s financial condition. … appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance … limit. The District’s budgeted appropriations from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementKortright Rural Fire District – Financial Activities (2022M-51)
… worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Long Beach City School District – Financial Management (2023M-147)
… 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 … surplus fund balance exceeded the statutory limit by as much as 9 percentage points. Overestimated appropriations by … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andHamilton Central School District – Procurement (2020M-168)
… School District (District) officials sought competition for the purchase of goods and services not subject to … District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not: Seek competition for the services procured from five professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168CUNY Bulletin No. CU-846
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the CUNY Ratification Bonus Payment for Skilled Trade … The purpose of this bulletin is to provide instructions to agencies for processing the CUNY Ratification Bonus Payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentMerrick Union Free School District – Financial Management (2024M-64)
… practices lack transparency, circumvent the statutory limit on surplus fund balance and can result in taxpayers … not needed. Could not demonstrate that the unemployment insurance and repair reserves, with balances totaling $2.9 … reducing surplus fund balance to comply with the statutory limit. Adopt budgets that contain reasonable estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64