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State Agencies Bulletin No. 503
… Employees promoted or otherwise advanced to a higher salary grade on September 14, 2004 and after will be paid at … as indicated below, whichever results in a higher salary. For purposes of this section, “base pay” shall now … a Promotion of: Apply an Increase of: One grade 3.0% Two grades 4.5% Three grades 6.0% Four grades 7.5% Five grades …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedComptroller DiNapoli Releases School Audits
… set-aside amount in the billing template they provided to charter schools. Instead, they used an outdated formula to determine the set-aside for tuition billing. Cambridge … County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, … The faculty auditor did not review the central treasurer’s bank reconciliations on a monthly basis. Disbursements … officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Westmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. … transportation aid within one year of purchase for 18 buses purchased during our audit period. During our audit, … to the New York State Department of Education for the 18 buses, and the District should receive approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background … CampbellSavona Central School District Budget Review B2166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Opinion 2004-8
… are authorized to provide a medical, surgical and hospital insurance plan for their officers and employees, and … public corporation that "self-funds" medical, surgical and hospital benefits). Based on section 92-a, we have expressed … fund. Section 6-p authorizes the establishment of an "employee benefit accrued liability reserve fund" by municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Course Offerings
… York (CUNY) is effectively matching course offerings to student demand. Our audit covered the three academic years … employment and academic readiness. However, in a 2018 CUNY Student Experience Survey, 5,067 of the 14,479 responding … New York CUNY is effectively matching course offerings to student demand …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsUnified Court System Bulletin No. UCS-314
… of the processing of the 2023 Judicial Ratification Bonus for all Bargaining Units with Ratified Contracts. Affected … CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a $3,000 ratification bonus to be paid effective the date … 02/08/2023 to OSC containing the following information for all eligible employees: Employee ID Employee Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedState Agencies Bulletin No. 1032
… Pursuant to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the Final and Binding Award of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesState Agencies Bulletin No. 1133
… To inform agencies of the content information for the 2011 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2011 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingCost-Saving Ideas: School District Auditing – Internal Auditor
… auditor Resources "Guidance on Internal Audit Functions," State Education Department "Getting the Most Out of Your Internal Audit Function [pdf]," Office of the State Comptroller "Standards and Guidance – International …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… the vaccines at no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal … always accurate. Specifically, the audit found: Managed care organizations (MCOs) made improper payments totaling $29.8 million to health care providers. The improper payments occurred because of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for … report. OSC is encouraging agencies to minimize the number of instances where a Single Payment Voucher must be … U.S. Treasury. If an agency uses an electronic system to draw funds, the refund should be processed within that draw …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether … 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mEast Meadow Union Free School – Overtime (2022M-118)
… report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Rochester Academy Charter School – Purchasing (2013M-144)
… July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, … Rochester Academy Charter School Purchasing 2013M144 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… to payment. Document monthly bank reconciliations for all Company bank accounts, and provide a copy of this … records for the amount of funds that are collected at all fund-raising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072