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Selected Aspects of the Dam Safety Program (Follow-Up)
… compel dam owners to correct the deficiencies identified and its internal policy for inspection frequency was not … nine prior audit recommendations, six were implemented, and three were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followBeacon City School District -- Budget Review (B6-15-4)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay … Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a … pricing to other customers during the Contract term for a similar quantity, and the maximum price or discount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesAndes Central School District – Financial Management (2013M-250)
… because the District consistently spent less than what was budgeted. Although District officials used $205,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250South Huntington Union Free School District – Financial Condition (2016M-132)
… approximately $156.1 million. Key Findings The Board and District officials overestimated general fund … Adopt budgets that represent the District’s actual needs and discontinue the practice of adopting budgets that result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Smithtown Central School District – Capital Projects (2016M-202)
… The Board did not authorize an appropriation for a project, which prevented it from establishing the total estimated cost for the project. The Board received monthly reports from the project administrator, but they did not comply with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… May 31, 2013. Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Outreach Events
… abandoned property. Date Event Address County October 2025 October 4, 2025 9:00 am - 1:00 pm Village of Colonie … Theodore Roosevelt Memorial Park Oyster Bay, NY Nassau November 2025 November 2, 2025 11:30 am - 5:00 pm Festival of Nations …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsState Police Bulletin No. SP-132
… notify the agency of the separation of Deduction Code 309 that currently covers four insurances, into four separate … Code 543: PBA Metlife Insurance Deduction Code 544: PBA US Life Insurance Deduction Code 545: PBA Short Term Disability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceCity of Newburgh – Budget Review (B6-14-25)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Ordinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary, if you’ve earned at least 90 …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitCUNY Bulletin No. CU-302
… Code 582 Background An employee’s Social Security and/or Medicare tax deficiency can originate from an … employee’s FICA Status on the Job Data page is incorrect) and/or other reportable earnings are added to the employee’s … amount is entered by OSC into the Goal Amount field and the amount to be recovered per pay period is entered into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Village of Suffern – Budget Review (B8-15-13)
… $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … in the general fund, $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13SUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … their agency whose 403(b) deductions have not been taken and inform employees that they may see changes in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsState Agencies Bulletin No. 1156
… CSL: CAS – 8-digit field received from CAS SFS - data no longer received Approp Ord Cd: CAS – 10-digit CAS Appropriation department string SFS - data no longer received Segr Ord Cd: CAS – 10-digit CAS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideOpinion 93-18
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require … referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances … For this purpose, the term "political subdivision" means a county, city, town, village or fire district ( id .; …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 92-48
… opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt even when part of improvement sold) GENERAL MUNICIPAL LAW, §6-l: Until July 1, 1993, a … to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… matters before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law … Law, §801), and if none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). … Municipal Law, §806[1]). Finally, we note that the courts of this State have held public officials to a high …
https://www.osc.ny.gov/legal-opinions/opinion-97-12