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Unified Court System Bulletin No. UCS-297
… implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil … Leave With Pay not due to a COVID-19 Leave (Action Reasons PLA/19F, PLA/19F, or PLA/FMC) or Leave of Absence due to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Webb - Ski Collections (2018M-188)
… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation benefits being made due to your …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation payments being made due to your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitVillage of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 … identify and report all confirming purchase orders to the Board. The Treasurer did not supervise an account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116State Comptroller DiNapoli Releases City of Newburgh Budget Review
… budget are reasonable, except for appropriations for grant proceeds, contingency appropriations, an allowance for … budget. The city’s proposed budget complies with the tax levy limit. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Fort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Green Tech High Charter School – Payroll (2023M-157)
… forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Accounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… and occupational therapies in the Department of Education (DOE) and Early Intervention services in the Department of Health and Mental Hygiene (DOHMH). FIGURE 1 – NYC Medicaid Enrollment Sources: NYS Department of Health; … Dept for the Aging 4.1 3.7 Total $ 381.2 $ 375.4 Sources: NYC Office of Management and Budget; OSC analysis Impact As …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycCost-Saving Ideas: Overtime Planning and Management
… operational needs, employee concerns, as well as legal and regulatory requirements and terms negotiated in … government or school district should also consult with its legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-management