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State Comptroller DiNapoli Releases School District Audits
… been issued. Bethlehem Central School District – In-School Internet Connectivity (Albany County) The district’s internet … Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as guided by the New … totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 89-20
… would be appropriate. Initially, we note that it is our policy not to render opinions to officials of one … district officers and employees. Since a fire district is a separate municipality for purposes of section 806 … the board may prescribe. In rendering opinions, the board is entitled to the advice of counsel employed by the board …
https://www.osc.ny.gov/legal-opinions/opinion-89-20What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible … expert and independent review. Use this reference guide to familiarize yourself with the different roles and responsibilities in the audit process. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCUNY Bulletin No. CU-534
… Lump Sum Merit Awards. Affected Employees CUNY employees in eligible negotiating units who meet the eligibility … Code = ANN, HRY Payroll Status = Active or Leave With Pay In addition, recipients of the Lump Sum Merit Award must: Be … must be provided to OSC with the transaction. A roster, in Excel format, including the Lump Sum Merit Award payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesPatient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing … To determine whether the Department of Health is meeting the goals and objectives of the Patient …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Agencies Bulletin No. 2117
… reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) … period has completed. Note: The Payroll Check Notification Report will not be updated until the SFS blackout period has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 322
… Date Fiscal Year 2002 - 2003 Deadlines For agencies paid on a lag basis, the submission deadline is generally the … last day of the payroll period (Wednesday). For agencies paid on a current basis, the submission deadline is generally … day (Wednesday) of the previous payroll period. Due to holidays and special processing, earlier submission deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesArrochar Meats, Inc.
… Purpose The objectives of our examination were to determine whether the Division of Military and Naval affairs (DMNA) conducted appropriate … appropriate prices, and received the quality and quantity of goods and services it procured during its response to … The objectives of our examination were to determine whether the Division of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incUnified Court System Bulletin No. UCS-344
… bulletin is to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2024 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 6, 2024 (Administration). OSC Actions: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… did not know who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. This … segregated or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department is composed of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 621
… to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This bulletin supersedes Payroll Bulletin … Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State … Background Involuntary payroll deductions for unemployment insurance owed to the State were implemented in 1989, under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedUnified Court System Bulletin No. UCS-357
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 5, 2025 (Administration). OSC Actions: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 1166
To inform agencies of changes made to the 20112012 CSEA Deficit Reduction Plan and to provide a new earnings code and procedures for processing refunds for aff
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 97-10
… A fire district may not enter into a lease-purchase agreement under which a contractor would build a firehouse on … annual payments to the contractor during the term of the agreement, with title to the structure passing to the fire … Municipal Law, §109-b, may enter into a lease-purchase agreement under which a contractor would build a structure to …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Street Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsArea #1 – IT Policy – Information Technology Governance
… key responsibilities and explain the consequences of policy violations. The governing board should provide … and other local agencies to have a breach notification policy or local law. 2 Such policy or local law must require … from being included in public reports or other documents. 5 Online Banking – Before a local government or school begins …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… all checks that remain uncashed one year after the year of issuance. All checks that remain uncashed after the … by the applicable reporting date required by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment