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Cheektowaga Central School District - Capital Project Management (2022M-90)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District … Central School District District Board of Education Board and District officials provided sufficient oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90DiNapoli: State Tax Revenues $3 Billion Below Last Year
… local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 99-9
… Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition expenses of its city attorney for … State. The tuition charge would be in addition to standard registration fees for attendees at the conference, and would … .). Pursuant to section 77-b(3), all actual and necessary registration fees, actual and necessary expenses of travel, …
https://www.osc.ny.gov/legal-opinions/opinion-99-9XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… be bulkloaded into the Customer Contracts Module. Both Online and Bulkload agencies must create a contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsOpinion 2003-2
… VILLAGE LAW §§17-1704, 22-2210; TOWN LAW §§189-a, 189-e: A coterminous town/village that operates principally as a … 1988 ch 241, Memorandum in Support of S. 7865, by Senator Charles D. Cook; see also letter to Governor Mario M. Cuomo from Charles D. Cook, State Senator, dated July 6, 1988, re S. …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, $702.2 million … tax receipts totaled $599 billion through September the middle of State Fiscal Year SFY 202526 $7022 million higher …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearLocal Government Interactive Data
… This interactive data visualization allows the public to view and analyze a tenyear window of New York State …
https://www.osc.ny.gov/local-government/interactive-dataWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few … position can be an effective approach to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleXI.11 Overview – XI. Procurement and Contract Management
… provides information related to unique requirements and specific contract transactions not covered in other sections … provides information related to unique requirements and specific contract transactions not covered in other sections …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewCompliance With Payment Card Industry Standards
… of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58) State Education Department: Security Over Online Registration Renewal and Teacher Certification (2008-S-154) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsLake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… complete report - pdf] Audit Objective Determine whether Department officials provided adequate oversight of … oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four credit card … $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialUnified Court System Bulletin No. UCS-112
… ALP Adj Location Pay AS1 Addtl Sft Comp-UCS/CUNY 35 hr ASL Adjust Supp Loc ASO Addtl Sft Comp UCS Override BSA … OVP Overpayment Recovery RAC Retro Addtl Sft Comp 35 hr RBP Ratification Bonus Payment RCT Retro Courts Loc Supp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersState Agencies Bulletin No. 1121
… OSC Actions OSC will update PayServ with these tax related updates for 2012. Agency Actions Informational only. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Opinion 2005-4
… for transfer from unemployment insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), … is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from an … is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Agencies Bulletin No. 885
… No. 809 describes these changes that began in April 2008. Effective April 1, 2009, affected employees’ … has an active retirement plan row with a Participation Election of “Elect,” has the Retirement Plan Type of 7Z …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementState Comptroller DiNapoli Releases Audits
… (OCFS): Financial Oversight of the Advantage After School Program (2016-S-39) OCFS has some appropriate controls … for health and safety. Instead, SED relied on the school district operating the UPK program, or the Office of …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… records. Tri-State owes OPRHP at least $10,485 in licensing fees and potentially as much as $37,034 in …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… Improper Medicaid Payments to Eye Care Providers (2015-S-6) Auditors identified vulnerabilities in DOH’s provider … (2015-S-30) Two managed care organizations reported medical costs for services procured through a corporate … State Education Department (SED): Brookville Center for Children’s Services Inc., Compliance with the Reimbursable …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… disclose climate transition action plans. The utility WEC Energy Group Inc. agreed to publicly disclose a feasibility … ( € 300 million), a Danish investment firm specializing in renewable energy infrastructure assets, including onshore and … that contribute to a green energy transition. Carlyle Renewable and Sustainable Energy Fund II ($200 million), a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesEmployer Graded Rate Contribution Calculation
… – Provides employers with a tailored graded contribution rate when amortizing a portion of their contributions to the … Provides employers with a tailored graded contribution rate when amortizing a portion of their contributions to the …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculation