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Longwood Central School District – Purchasing (2016M-16)
… total approximately $227 million. Key Finding The District has a Board-adopted purchasing policy which is reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … with our recommendation and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials … Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police Department or 7 percent of the employees tested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Town of Allegany – Financial Management (2015M-103)
… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. … was to evaluate the Boards financial management practices for the period January 1 2009 through February 2 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a … Document quotes obtained to ensure purchases are made in the most economical way. Maintain complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… and review of contract reporter exemption requests. In accordance with Bulletin B-1184, contract and amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The RCCRC’s … establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: Adopted … policies. Followed policies and procedures for the sale of property and transferred proceeds totaling $420,713 to the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleCUNY Bulletin No. CU-799
… Purpose: The purpose of this bulletin is to notify agencies of health … CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. … Dates: The health benefit rate changes are effective in paychecks dated October 31, 2024, for employees on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesNew York State Comptroller DiNapoli Statement on DACA
… was cruel, immoral and un-American. It is a dark moment in our nation's history. There are 800,000 young people, more …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-dacaOperational Advisory No. 26
… of contacts in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Agencies Bulletin No. 1105
… paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar year 2011 Legal … Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an … assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsState Agencies Bulletin No. 1279
… 2013 Legal Reference Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … will give employees time to prepare for the additional tax withholding. Include additional information with this letter … that identifies the specific paycheck date on which the withholding for educational assistance benefits will occur. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1279-educational-assistance-benefitsState Police Accidental Disability (Section 363-bb) – State Police Plan
… the interest they earned. Mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and … information for PFRS Tier 2 5 and 6 members under Sections 381b State Police Accidental Disability Section 363bb …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your benefit will be the greater of: 1.66 percent of your FAE for …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Inspecting Highway Bridges and Repairing Defects
… and federal laws. Our audit covered inspections performed of LIRR bridges during the period January 1, 2008 to December … pertains to the failure or potentially imminent failure of critical primary structural components. Red Flag … or future danger, and must be reported to the Department of Transportation (Department) within one week and must be …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsCapital One Bank Accounts
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of February 29, 2012, … appropriate business purposes but did not appear on the list of authorized accounts because of lax MTA oversight and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bonds