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Merrick 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-64

Southampton Union Free School District – Financial Management (2024M-43)

… and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund balance and reserve funds. We determined that the Board and District officials: … balances are necessary and reasonable, and use any excess funds identified to benefit residents in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

Long Beach City School District – Financial Management (2023M-147)

… effectively managed the District’s fund balance. Key Findings The Board and District officials did not … 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 … this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147

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-49

Refunding Local Debt

… may not be issued until a certificate approved by the State Comptroller is filed with the issuer's finance board … which should be filed in accordance with the instructions on the form). One original, signed application should be submitted to the State Comptroller at: Ariel Weiss New York State Office of …

https://www.osc.ny.gov/debt/refunding-local-debt

CUNY Bulletin No. CU-846

… Status of Active, Leave With Pay with an Action/Reason code of Paid Leave of Absence/MLS (Mil Stip) or Leave of … checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York Retiree Indicator for further details on … follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-payment

Investment Standard for NYS College Choice and NY ABLE Programs

… a Better Life Experience savings account program (NY ABLE) in line with investment standards of other states' programs … To bring the NY 529 and NY ABLE savings programs in line with investment standards of other states programs …

https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programs

Medicaid 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 claims …

https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018

Justice Center Audits

… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … persons to be made available to officers and employees of the state comptroller …

https://www.osc.ny.gov/legislation/justice-center-audits

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8

To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdf

Non-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)

To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdf

Single/Sole Source Award - C001044, Amendment #3

On September 29, 2023, the Bureau of Contracts approved a request for exemption from giving notice in the New York State Contract Reporter for an amendment to Contract C001044 with Experis US LLC for Oracle Staff Augmentation services.

https://www.osc.ny.gov/files/procurement/pdf/c001044-3-single-sole-source-ad.pdf

Financial Condition Analysis (for Board Members)

Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.

https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdf

2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report

The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.

https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdf

2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report

https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdf

Sales Tax Vendor Registration Practices (2020-S-40) 180-Day Response

To determine whether the Department of Taxation and Finance (Department) 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-response.pdf

XII.4.A Vendor Requests for Payment – XII. Expenditures

… a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC … payments, State Aid payments, or discretionary payments for materials, equipment and services. It is the … the vendor’s certification includes a valid electronic signature. For more information of the State’s electronic …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment