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Granville Central School District – Medicaid Reimbursements (2021M-90)
… Had these services been claimed, the District would have realized revenues totaling $9,011, from 50 percent … provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether … The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Newark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of … did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollRamapo Catskill Library System – Procurement (2015M-84)
… of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted … when purchases that exceed the bidding threshold are made on behalf of member public libraries. Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Central Square Central School District – Claims Auditing (2016M-292)
… March 31, 2016. Background The Central Square Central School District is located in the Towns of Amboy, Constantia, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Bethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the … claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41West 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-116Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360State Agencies Bulletin No. 2293
… Purpose: The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family … Questions regarding this bulletin may be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseState Agencies Bulletin No. 1189
… Job Summary New inquiry added with secured access by Emplid or Name Employee History Info SSN added as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedOpinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Start Saving for Retirement
… look at the other sources of post-retirement income you’ll have available to you first before you set a savings goal. … meaning that the money you withdraw in the future may not have the same value that it has today. (Return to Top) Ways …
https://www.osc.ny.gov/retirement/members/saving-for-retirementXII.7.B Voucher Denials – XII. Expenditures
… Code 02 Incorrect Fund Code 03 Incorrect Vendor Address 04 Does not comply with the requirements in the GFO 05 Voucher … period 21 Traveler must pay back amount owed to State 22 Does not comply with Contract/PO terms 23 Inappropriate … Handling Code 24 Incorrect Scheduled Due date 25 Does not comply with Statewide Travel Manual 26 Back up does …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsPayroll Improvement Project Bulletin No. PIP-018
… NYC Plans Overtime Earnings Tier 6 Calendar Year Tier 6 OT by Calendar Year V17 RTR Memo CP NYT/NBE/NYEAFT/BEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservOpinion 88-43
… account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county corrections officers who …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … the State is not uniform. Some courts, we understand, do not view such an objection as being part of the probate …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 2003-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … program shall be a monthly payment, payable for life, that does not exceed an amount equal to twenty dollars for each … or without survivor benefits, period certain annuities, or any other form provided under the program, but "[a]ll forms …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3