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Selected Aspects of Discretionary Spending
… support overall objectives. The audit identified a total of $543,400 of Authority spending that was discretionary in nature. Each … have formal policies and procedures specifying which types of discretionary spending are appropriate and the dollar …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Comptroller Authority to Audit Local Development Corporations (LDCs)
… and certain other government entities. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsState Agencies Bulletin No. 286
… educational assistance benefit equals or exceeds $300, OSC will divide the value of the benefit by three and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Butler – Financial Management (2024M-119)
… the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings The Board did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a … The purpose of this bulletin is to notify agencies of an automatic dues increase and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … are economically disadvantaged and/or have special health care needs. The New York State Medicaid program is …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving … The IRS has issued new regulations addressing the taxation of wages paid as a military stipend. Prior IRS regulations … To inform agencies of new procedures regarding withholding of Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsRivendell School – Compliance With the Reimbursable Cost Manual
… Program to children with disabilities between the ages of three and five years. During the 2013-14 school year, … Rivendell served 86 students. The New York City Department of Education (DoE) refers students to Rivendell based on … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Rivendell based on statutory rates. For …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualTown of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Housing Assistance – Federal Funding and New York
… for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting … certain income limits and pay rent equal to 30 percent of household income, the affordability benchmark established by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… and accurate inventory of information technology (IT) equipment. Key Findings District officials did not maintain … As a result, officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would … did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 2236.1
… bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: … Items B-300 and B-300A, issued April 26, 2024, maintenance rates have been increased. Note: Items B-0300 and B-0300A … bulletin is to notify agencies of changes in maintenance rates for employee housing and meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER … the proposed transfer would constitute a sale for purposes of town law and be subject to the referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide … Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist … in those fields Background Pursuant to the 2008 Memorandum of Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindWhat Every Employer Should Know – What Every Employer Should Know
… presentation provides employers a broad understanding of the Retirement System and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnershipState Agencies Bulletin No. 2236
… NOTE: This deduction should be immediately end dated when an employee is no longer receiving employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyInlet Common School District – Claims Processing (2023M-180)
… and payment. Board members did not document the date that they authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180