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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July 1, 2014 through … The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… public entity which delivers approximately 50 educational and administrative services to its 18 component districts. … $59.3 million. Key Finding BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Accounts Payable Advisory No. 41
… to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful … Units should ensure that POs contain an adequate amount of detail to demonstrate the specific goods or services being …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesIX.11.D DUNS Number – IX. Federal Grants
… must include a DUNS ( Data Universal Numbering System ) number on paper and electronic applications to the Federal Government. Without a DUNS number, applications will likely be rejected. It is extremely important that agencies use the correct DUNS number on grant applications as it is expected that the DUNS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52County of Rockland – Budget Review (B6-15-21)
… costs, but this amount may not be collected. Estimate savings of $2.5 million from employee participation in an early retirement incentive are included in the proposed budget. The … salary savings from employee participation in an early retirement incentive and reduce other appropriations if …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21State Agencies Bulletin No. 2403
… State Deferred Compensation Plan for the calendar year 2026 Background: Pursuant to IRS IR-2025-67, released on … for employees aged 50 and over increases to $8,000.00 for 2026 for a combined maximum contribution limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026CUNY Bulletin No. CU-472
… Staff Nurse and Nurse Practitioner After the first year of service, be in Active pay status for at least 200 workdays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-472-cuny-december-2013-uniform-allowanceCUNY Bulletin No. CU-455
… Staff Nurse and Nurse Practitioner After the first year of service, be in Active pay status for at least 200 workdays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-455-cuny-december-2012-uniform-allowanceCUNY Bulletin No. CU-436
… Effective Date Paychecks dated 12/15/11 Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2011: Title Eligibility Amount Campus … 522 hours from June 1 to November 30. $196.50 Staff Nurse and Nurse Practitioner After the first year of service, be in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-436-cuny-december-2011-uniform-allowanceCUNY Bulletin No. CU-417
… Active pay status for at least 100 workdays from June 1 to November 30. $328.00 Campus Peace Officer (Hourly) Be in Active pay status for at least 522 hours from June 1 to November 30. $328.00 Campus Security Assistant (Full-time) Be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-417-cuny-december-2010-uniform-allowanceAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… $32,218 to become a member of the charter school network and receive services stated in the compact. We reviewed the compact document and did not identify a specific declaration made by the … activities it will engage in to achieve the stated goals and objectives. Also, the compact did not contain a specific …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mState Agencies Bulletin No. 1197
… Employees Users of the PayServ system Effective Date(s) 12:00 p.m. (noon) Friday, November 9, 2012 through 6:00 a.m. Tuesday, November 13, 2012 Background OSC is … Payroll Enhancement Program Web page at the OSC Internet site (http://www.osc.state.ny.us/payroll/pep.htm) for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Livonia Central School District – Conflict of Interest (2024M-89)
… with those powers or duties. The Board member’s physical therapy company entered into six contracts with the District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89General Resources
… Online resources for state agencies researching a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mDiNapoli: Local Sales Tax Collections Grew in 2025
… to 2019 period of recovery following the Great Recession and before the pandemic. “Local sales tax growth ticked up … tourism, including record average nightly hotel rates and solid Broadway attendance. Aggregate county collections … growth at 11.8%, followed by Yates (11%), Hamilton (10.9%) and Delaware (10.7%). Sullivan experienced the steepest …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Opinion 2005-2
… incurred in performing firemanic duties. The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted … other fiscal officer of the authority having jurisdiction and control of the fire department (Insurance Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 90-49
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … DISTRICTS -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to … per day amount for each day on which he or she actually and necessarily renders services on behalf of the district, …
https://www.osc.ny.gov/legal-opinions/opinion-90-49