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Odessa-Montour Central School District – Financial Condition (2016M-71)
… officials overestimated general fund appropriations when preparing and adopting budgets. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Chittenango Central School District – Financial Management (2016M-294)
… review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $368 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mOutstanding Violations (Follow-Up)
… delays placed the public at risk. We further found that when inspections did take place, almost half of the time (47 …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followMoravia Central School District – Cafeteria Operations (2016M-4)
… 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, … by an elected seven-member Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictGoshen Central School District – Financial Condition (2017M-46)
… funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Crown Point Fire District – Board Oversight (2024M-29)
… Audit Objective Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) … operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… [read complete report – pdf] Audit Objective Determine whether … which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesHarborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetElectronic Documents Submission System (EDSS)
… The Electronic Documents Submission System (EDSS) allows … users to easily and securely submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of … in Get Help Create Users and Assign Roles General Help for all transactions Procurement Contract/Amendment Help Revenue …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… New Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services … with accessible hardware that does not require grasping or twisting. 20 components at the Police/Court Facility, such as elevator doors that reopen automatically when obstructed by an object or person …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Division of Housing and Community Renewal Bulletin No. DH-18
… Purpose To inform agencies of the eligibility of RRSU (DC 37) employees to receive the … on the Incident and Injury Details pages. A summary of all Action/Reason Codes to be used for RRSU (DC 37) employees … programs for RRSU (DC 37) employees, a summary of all Action/Reason Codes is listed later in this bulletin. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersUnified Court System Bulletin No. UCS-319.1
… Payment (SLED) increase and to inform agencies of new eligibility criteria. Affected Employees: Employees in … agreements between the Unified Court System of the State of New York (UCS) and Bargaining Units 87, 86, DR, F8, SR and SY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time … of taxable real property aggregating at least one-half of all taxable real property of the district owned by resident … aggregate at least one-half of the assessed valuation of all the taxable real property of the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15SUNY Bulletin No. SU-307
… Retirement Social Security Benefits Per Internal Revenue Service Publication 957, OSC will be reporting retro payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyOpinion 90-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-3State Agencies Bulletin No. 1742
… Purpose To inform agencies of OSC’s automatic processing of the April 2016, April 2017, April 2018 and April 2019 SSU … Change/CRT (Change Rate) if the Pay Basis Code is HRY, for all subsequent rows provided the employee remains in an … Query LQ_049_ARCHIVED_EE_PAYSTUB to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2034
… the Approved Salary Rate field. Position and Job do not match – If the Position Number equals the NYS Position Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-services