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Accounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher for payments that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… June 30, 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Barker Central School District – Purchasing (2016M-208)
… 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The … which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. … below the competitive bidding requirements. The claims auditor was unaware of the District’s informal policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Village of Cohocton – Cash Receipts (2015M-63)
… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. … Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Worth – Financial Operations (2014M-323)
… bank reconciliations. Not all disbursements were made with proper supporting documentation or Board authorization. … Ensure that the Town does not enter into any contract with a Town officer or employee who has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity. No recommendations resulted from this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been … $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 … Medicaid-eligible. Establish Medicaid claim policies and procedures or ensure that sufficient documentation was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Brocton Central School District – Claims Audit (2023M-15)
… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Town of Lodi – Town Hall Capital Project (2024M-130)
… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167SUNY Bulletin No. SU-52
… employees who are inactive or on leave without pay on 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to … When a return from leave of absence or rehire transaction is processed, the agency must verify the employee's … panel and also verify the retirement panel. This action is required regardless of bargaining unit. OSC is not making …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areIX.6.A Drawdown Overview – IX. Federal Grants
… funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal financial management systems … federal government. In some cases, draws are not performed daily, but instead are drawn at agency request since agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewLawrence Union Free School District – Financial Condition (2016M-52)
… audit was to examine the District’s financial condition for the period July 1, 2014 through November 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $98.6 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52CUNY Bulletin No. CU-411
… Insurance Program. Affected Employees Employees in Bargaining Unit TN represented by Plumbers and Gasfitters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insuranceMWBE Waivers Granted
… October-December 2025 No waivers granted April-June 2026 No waivers granted July-September 2026 (Available October 15, 2026) …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedTown of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77State Agencies Bulletin No. 2101
… Purpose The purpose of this bulletin is to inform agencies of the 2023 New York State Paid Family Leave Program rate … are affected. Background The New York State Department of Financial Services announced the 2023 premium rate and the … The purpose of this bulletin is to inform agencies of the 2023 New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseState Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. … are affected. Background The New York State Department of Financial Services announced the 2022 premium rate and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase