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Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Long Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli Honors Community Leaders During Lunar New Year Celebration
… David Lin, the FDNY’s Candidate Physical Abilities Test & Fitness Awareness Program Training Coordinator, Captain Steven Lee, Captain Man …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need for equipment and software maintenance contracts; Determining … maintenance services at a reasonable price. Therefore, it is essential to involve both program and fiscal employees in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsState Agencies Bulletin No. 1788
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1788-2020-state-employees-federated-appeal-sefa-campaignIX.1 Accounting for Federal Grants – IX. Federal Grants
… relate specifically to the program terms under which the grants were awarded to the government unit. As revisions to … or updates in general information relating to federal grants become necessary, they will be communicated through … regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … The purpose of this bulletin is to inform agencies that position pools andor chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsBrownfield Cleanup Program
… administering and monitoring the Brownfield Cleanup Program in accordance with requirements. The audit covered … period from January 2019 through January 2025. About the Program Brownfields are properties where a hazardous … brownfields in the United States. DEC’s Brownfield Cleanup Program (Brownfield Program) was established to encourage and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programRefunding Local Debt
… may not be issued until a certificate approved by the State Comptroller is filed with the issuer's finance board … uses table including any municipal resources other than bond proceeds to be used for expenses or costs of issuance, … of the bonds being refunded including (for each issue being refunded) the original principal amount, dated …
https://www.osc.ny.gov/debt/refunding-local-debtNew York State Business Owners - EPI
As a previous analysis from the Office of the State Comptroller demonstrated, even as many small businesses shuttered their doors or struggled through the pandemic period, entrepreneurs continued to identify and pursue new opportunities and create new businesses.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-business-owners.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfCapital Asset Management (2022-S-32)
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-32.pdfCapital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfCybersecurity Risk Management – Part 1
This webinar will walk through key aspects of the risk management process, including defining what cybersecurity risk is and discussing information security models and internal and security controls that can be implemented to help mitigate those risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-management-100224.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfXII.4.A Vendor Requests for Payment – XII. Expenditures
… based on either an invoice a vendor uses in its normal course of business, or a vendor certified Statewide Financial … electronic claims, Business Units can satisfy OSC certification requirements by ensuring the vendor’s certification includes a valid electronic signature. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentState Agencies Bulletin No. 1713
… of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2019 Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholdings in … who submit withholding allowance certificates claiming exempt in 2019 Effective Date(s) According to IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1713-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2019