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XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction as an OGS centralized … No pre-encumbrance (fund reservation) is required for the “OC” transaction. SFS users will select one of the appropriate … Value (RFP) Once SFS users receive notification of the OC transaction approval users will proceed with the normal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsArdsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… officials did not implement corrective action. As a result, the Board and District officials’ budgeting … the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess … funding source for capital projects without voter approval is misleading and continues to further diminish the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Avon Central School District – Financial Management (2024M-75)
… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brockport Central School District - Financial Management (2023M-107)
… fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Museum or Military Abandoned Property
… Our office has a list of abandoned properties left in museums, historical … N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World War I medal. Great War for …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertySUNY Bulletin No. SU-360.1
… which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … is supplemental taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesMiller Place Fire District – Credit Cards (2024M-58)
… that credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … that credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an … or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Actuarial Advisory Committee
… Advisory Committee, appointed by the Comptroller pursuant to regulation (11 NYCRR 136-2), reviews and advises the …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104CUNY Bulletin No. CU-810
… in Institution Pay Period 23C, paychecks dated 02/20/2025. Eligibility Criteria: CUNY employees in the title … report will be submitted to SSA after the close of the 2025 tax year. It is important that agencies ensure the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… all cash disbursed under federal programs listed in the Assistance Listing Number (ALN) (formerly CFDA) is subject to … 205.27b and 205.29) for other potential actions. Guide to Financial Operations REV. 03/10/2025 … Technically nearly all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaReal Estate Advisory Committee
… is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the … S. Michael Giliberto & Co., Inc. James M. Gottstine Chief Operating Officer Ciminelli Real Estate Corporation JoAnn Hanson …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeSUNY Bulletin No. SU-372
… processing the 2025 SUNY M/C three percent (3.00%) Salary Increase. Affected Employees: Employees designated … information on the approved roster. Subsequent Rows If the employee remains eligible and has rows on the Job Data page … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfMedicaid Claims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7-response.pdfAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdf