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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… officials did not have documentation that they were only paying for transportation for students that lived in the … schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students … For 2018-19, as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mMid-Hudson Library System – Procurement (2016M-261)
… was to examine the Library System’s procurement process for the period January 1, 2015 through July 8, 2016. … is governed by a 15-member Board of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled approximately $3.5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Appendix B — Travel References – Travel and Conference Expense Management
… Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesPleasantville Union Free School District – Financial Condition (2015M-311)
… Background The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Silver Creek Central School District – Financial Condition (2015M-321)
… School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel … 31, 2015; ensure that future transportation contracts do not include provisions which allow contractors to use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Accounts Payable Advisory No. 15
… Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals … be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to SFS, … 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersState Agencies Bulletin No. 2241
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … are affected. Background: The dues structure for OMCE (deduction code 209) is based on the employee’s current grade … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesOperational Advisory No. 28
… : When FYE processes for SFS are complete, SFS will send a communication to agencies notifying them that access to the Production … be aware that some timing issues could occur as deposits from the Blackout period are being processed. In addition to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeFederal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsConstitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities … form using OSC's online reporting system. This filing requirement applies to all Counties, Cities, and Villages …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Agencies Bulletin No. 1736
… Purpose To inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly … gross and are subject to all employment and income taxes. Retirement Information The bi-weeklySecurity Services … Hazardous Duty Pay payments are included as salary for retirement purposes. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andOpinion 88-10
… A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax … the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line item on … also our opinion, however, that when a municipality and a company have agreed to a contract price, the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… He was an educator, dedicated to the students of SUNY Old Westbury. I will miss his friendship and pray for his …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiBellmore-Merrick Central High School District – Payroll (2023M-87)
… Audit Objective Determine whether Bellmore-Merrick Central High School District (District) officials accurately paid … agreed with our findings. … audit bellmoremerrick school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Additional Resources – Information Technology Contingency Planning
… Services https://its.ny.gov/ciso/local-government United States Computer Emergency Readiness Team (US-CERT) …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesOpinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the salary of an elected town officer, other than a town justice, during a term of office by local law subject to … since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home Rule Law §10), it is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Agencies Bulletin No. 1545
… issued in calendar year 2015 Background Abandoned Property Law §102 requires that uncashed checks become … be stopped and the funds will be sent to the NYS Office of Unclaimed Funds on March 10, 2017. Effective Date(s) Checks … March 10, 2017. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money handed over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksState Agencies Bulletin No. 1273
… 18C, paychecks dated 12/04/13 Eligibility Criteria Over 40 Comp Time can be accumulated to a maximum of 240 hours. An … of accrued Over40 Comp Time once per year. The payment is calculated at the straight time rate based on the … the number of hours to be paid. Questions Questions about this bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in Syracuse, New York that provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manual