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Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mDiNapoli Honors Community Leaders During Lunar New Year Celebration
… hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the … has always had a passion for helping others. She serves on several community boards. Honoree Sharon Lee, acting … President Katz’s Communications Director, she worked on several key initiatives, including the redevelopment of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCUNY Bulletin No. CU-666
… processing payroll deductions for the 2020 CUNY Charitable Campaign Deduction Code 897 . Affected Employees All CUNY … Date(s) Payroll deductions for the 2020 CUNY Charitable Campaign will begin in paychecks dated January 2, 2020. Background and CUNY Charitable Campaign Guidelines An online enrollment process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in … and/or Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants The … The purpose of this chapter is to explain terminology policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … July 2, 2025 and Institution paychecks dated July 10, 2025 OSC Actions: OSC has provided a spreadsheet of all current position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsBrownfield Cleanup Program
… into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years … complete. As such, DEC reviews, oversees, and tracks each site’s progress from investigation, design, and completion of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programHammond Central School District – Financial Management (2024M-70)
… the Hammond Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1.5 million from 2020-21 through 2022-23. This made it … whether the Hammond Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … resulting from normal operations. External Obligating Events AROs must be legally enforceable. Activities … event. Internal obligating events vary depending on the type of ARO and the ARO liability’s pattern of incurrence. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year of issuance. All checks that remain … Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year of issuance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentLong 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-147Freeport 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-49XI.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; … The purpose of this section is to provide guidance to state agencies on assessing the need …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsState Agencies Bulletin No. 1788
… purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the … of the BSC, the BSC will provide specific instructions for processing the SEFA pledge cards. For employees not enrolling … The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1788-2020-state-employees-federated-appeal-sefa-campaignRefunding Local Debt
… with the following procedures. I. COVER LETTER . An application for approval of a present value savings … II. DOCUMENTS . In addition to the cover letter, the application should include each of the documents listed below … a calculation of present value by maturity and interest payment date) which are not to be paid from income received …
https://www.osc.ny.gov/debt/refunding-local-debtState Agencies Bulletin No. 2383
… SEFA pledges made via www.sefanys.org can either be a one-time donation or a continuous gift until it is changed or … general deduction record on a weekly basis. An error report of transactions not processed will be sent to the … The Goal Amount field should be used for a one-time flat deduction entering the flat amount in the goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed and … About the Program As Central New York’s largest employer, SUNY Upstate Medical University (Upstate) has roughly 10,000 … local human resource-related policies in conjunction with SUNY System Administration, maintains personnel records, and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesInvestment 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-programsMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… attention, as follows: $123.9 million in Medicaid managed care premiums was paid on behalf of 86,475 Medicaid … for inpatient claims that were billed at a higher level of care than what was actually provided; $1 million was paid for … and clinic claims and $326,697 was paid for episodic home health care claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018