Search

State Agencies Bulletin No. 147

… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… has not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance was …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Putnam Central School District – Budgeting (2015M-243)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… Purpose of Audit The purpose of our audit was to examine District … uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

Babylon Union Free School District – Financial Condition (2015M-323)

… July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

Eastchester Union Free School District – Financial Management (2016M-59)

… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

Franklin Square Union Free School District – Fund Balance (2016M-129)

… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

IX.2.A Acronyms – IX. Federal Grants

… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms

IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions

… agreement reached by an agency and another party without any court proceeding, administrative agency proceeding, or … their employment, while operating motor vehicles, and for any individuals operating motor vehicles which are assigned … Unit and another party to resolve a legal dispute  before  any type of court, administrative agency, or contractual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges

Comptroller DiNapoli Releases Municipal Audits

… municipal officers and employees to enter into contracts in which their personal financial interests and public powers … purchasing fuel from gas stations and monitoring fuel held in reserve tanks. In addition, the superintendent did not properly monitor fuel …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits

State Police Disability (Section 363-b) – State Police Plan

… to this benefit if, at the time of filing, you are: Under age 60; Permanently incapacitated (physically or mentally) …

https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-b

VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables

… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency Payment Preparation and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overages

Purchasing and Procurement Practices

… for goods and services. Key Findings Our audit found NYRA does not have adequate monitoring and oversight over its purchasing … competition is not fully promoted, and overspending may have occurred. Specifically: NYRA made a significant number …

https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practices

Local Sales Tax Collections Up 19% in 2021

… for goods and services and from brick and mortar to online,” DiNapoli said. “While local sales tax collections … increase of 32.5%, followed by Norwich (27.8%) and Ithaca (23.4%). The report also examines the pandemic’s impact on …

https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021

New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage

… Objective To determine whether participating organizations and members … for the purpose of providing health insurance benefits to State government employees, retirees, and their …

https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage

State Agencies Bulletin No. 503

… of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a higher salary. For purposes of this section, “base pay” … new method of calculating promotional salaries beginning in Pay Period 20L . For PEF employees who were promoted on or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promoted

Homeland Security Grant Program – Federal Funding and New York

… (HSGP) (Assistance Listing Number 97.067) provides funding to states and local governments to enable them to prepare, prevent, protect against and respond to potential …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-program