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Town of Stony Point – Budget Review (B6-13-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local Finance … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Valhalla Union Free School District – Network User Accounts (2022M-26)
… accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not … user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology … dates ranging from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Transportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a … responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway … * Based upon the U.S. Federal Highway Administration’s National Bridge Inventory, all bridges where the owner is …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… five recommendations made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… of the 10 sampled foreclosures with surplus deposits into court contained errors in the calculation of interest due … on the Part 36 Eligible Fiduciary List as of December 28, 2012. Unified Court System officials subsequently provided proof of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followState Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to … Affected Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemCity of Olean Housing Authority – Board Oversight (2016M-93)
… Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which provides low-rent housing for …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93State Agencies Bulletin No. 1881
… and New York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, … 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed from … which was signed into law on December 7, 2018. This year (2021) the OT limit is $17,301.00. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state providers … payment rates on its eMedNY claims processing system and failed to provide for alternative manual claims review … included in our initial report. Key Finding Department and Office of the Medicaid Inspector General officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followCUNY Bulletin No. CU-113
… Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll Period 23L for employees on lag payrolls … the Salary Withholding Program at that time. The Earn End Dates entered for the earn code SWP were as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background The Port Chester-Rye … Discontinue the practice of adopting budgets that levy taxes to pay for costs that could reasonably be paid for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessLindenhurst Union Free School District – Credit Cards (2016M-179)
… Audit The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance … Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The … list of those employees who are issued credit cards and report this information to the Board at each reorganizational …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Wyandanch Union Free School District – Budget Review (B25-7-3)
… (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Byron-Bergen Central School District - Procurement (2018M-157)
… $184,000 without always obtaining or documenting price quotes as required by the purchasing policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157CUNY Bulletin No. CU-198
… 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency action is necessary. … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Opinion 88-59
… during term) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, §§3-300(3), 3-301(2), (3), 5-506(1)(f), 5-508(4), … in addition to his own. Section 3-301(2) of the Village Law provides that: "[a]ny village may have the following … to do so, clearly contemplates the existence of separate offices held by different officers. It is our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1049
… LAF – Layoff Remove an individual with permanent status from a position as the result of a reduction in force. … as a result of the reduction in force. RFT – Rif Term To report the separation of a non permanent employee due to a reduction in force. RFR – Refuse Reassignment To report the separation of a permanent employee who refuses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservIX.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 processing refunds in AP: When the refund relates to a … the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher will adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 95-31
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … starting salary of a newly-appointed city chief of police. You state that the previous chief declined to accept salary …
https://www.osc.ny.gov/legal-opinions/opinion-95-31