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World Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumptionCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… system, please write to our Member & Employer Services Bureau. …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceOpinion 94-11
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's … celebration of the fire department consists of a dinner and coincides with the annual inspection dinner for the fire … of this Office (1981 Opns St Comp No. 81-196, p 209) and ask if that opinion still reflects our views. In the …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-13
… request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … reply to your letter concerning installation of sewer pipe for a village sewer project in conjunction with a planned New … informed us that DOT would incorporate the work required for the sewer project into DOT's scheduled road project by …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Glen Aubrey Fire Company – Board Oversight (2022M-139)
… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139University at Albany – Sabbatical and Other Paid Leave
… guidelines and requirements relating to sabbatical leaves. In comparison, the guidelines and requirements for other paid leaves are general and limited. In previous audits, we recommended that SUNY strengthen … questionable uses of sabbatical leaves. The sabbaticals in question cost Albany $396,581. We also questioned the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveConservation Fund – Sources and Uses of Funds
… Purpose To determine whether Conservation Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable State law and … To determine whether Conservation Fund Fund revenues are accounted for properly and whether …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsAmerican Academy of Pediatrics, District II
… George Dunkel, the Executive Director of the AAP, was arrested and charged with one count of Grand Larceny in the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… with guidance related to required employee information for all New York State credit cards. This includes the … (NET), and Fuel cards. Process and Document Preparation: For all New York State credit cards, agencies must ensure the … to as the employee’s N number) in the proper format. For any questions, please contact the Bureau of State …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsMarion Central School District – Procurement (2022M-3)
… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3VI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and … The Chart of Accounts COA is the foundation of the SFS and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … aids in fraud reduction and facilitates timely completion of the annual confirmation pursuant to SFL §115(6) and annual … reconcile and confirm outstanding cash advance balances as of March 31st. In April, agencies must run the public query …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationPurchasing and Procurement Practices
… Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. Section 208 of the Racing, Pari-Mutuel Wagering and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesWhitesboro Central School District – Separation Payments (2020M-146)
… properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings Separation … calculated, supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District officials generally agreed with our recommendations and initiated or plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine whether the Board properly managed a fire … Determine whether the Board ensured that goods and services were accurately …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mRipley Central School District – Financial Management (2021M-23)
… officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials … did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated … fund balance policy. District officials generally agreed with our findings and indicated they have initiated or will …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Wyoming Central School District – Professional Services (2020M-152)
… Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… report - pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the … Determine whether the Middletown No 1 Fire District District Treasurer filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160School District Website Transparency (2021-MS-1)
… Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… by about $327 million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdown