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XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction as an OGS centralized … No pre-encumbrance (fund reservation) is required for the “OC” transaction. SFS users will select one of the appropriate … Value (RFP) Once SFS users receive notification of the OC transaction approval users will proceed with the normal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsMiller Place Fire District – Credit Cards (2024M-58)
… that credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … that credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an … or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Actuarial Advisory Committee
… Advisory Committee, appointed by the Comptroller pursuant to regulation (11 NYCRR 136-2), reviews and advises the …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… officials did not implement corrective action. As a result, the Board and District officials’ budgeting … the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess … funding source for capital projects without voter approval is misleading and continues to further diminish the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Avon Central School District – Financial Management (2024M-75)
… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brockport Central School District - Financial Management (2023M-107)
… fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107SUNY Bulletin No. SU-360
… which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … is supplemental taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360.1
… which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … is supplemental taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… all cash disbursed under federal programs listed in the Assistance Listing Number (ALN) (formerly CFDA) is subject to … 205.27b and 205.29) for other potential actions. Guide to Financial Operations REV. 03/10/2025 … Technically nearly all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaReal Estate Advisory Committee
… is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the … S. Michael Giliberto & Co., Inc. James M. Gottstine Chief Operating Officer Ciminelli Real Estate Corporation JoAnn Hanson …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeSUNY Bulletin No. SU-370
… and Technical Services Unit (BU05) at the LISVH at Stony Brook University are affected. Background: Pursuant to the Memorandums of Understanding between the LISVH at Stony Brook, the Public Employees Federation (PEF) at LISVH, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundAccessibility for People With Disabilities (2022-S-3) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3-180response.pdfAccessibility for People With Disabilities (2022-S-3)
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3.pdfRoadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfDespite Progress, Pay Gap for Women Persists, March 2022
In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. Census Bureau.
https://www.osc.ny.gov/files/reports/pdf/despite-progress-pay-gap-for-women-persists.pdf