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South Buffalo Charter School – Employee Compensation (2018M-1)
… or policy. Adopt clear and comprehensive written payroll policies. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Operational Advisory No. 36
… been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using any … not be available in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Cairo-Durham Central School District – Information Technology (2017M-246)
… Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and Rensselaerville in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Harborfields Central School District – Claims Processing (2016M-38)
Harborfields Central School District Claims Processing 2016M38
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Full- and Part-Time Service Credit – State Police Plan
… to the day you leave paid employment. Part-Time Employment For Tier 2, 5 and 6 members, one year of part-time employment …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditCampbell-Savona Central School District - Budget Review (B2-15-10)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real property taxes by using reserve funds to finance operations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 … Law requires all municipalities and school districts that have been authorized to issue obligations to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… rely on a fair and transparent system to get into the high school programs that fit their needs and to give them the … student is matched according to the placement rules.” Each year, more than 70,000 eighth graders apply to high school, … inconsistent or inequitable outcomes. For example, for the 2023-2024 school year, NYCPS reduced the number of seats …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processNew GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsAccounts Payable Advisory No. 38
… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by the New York State … which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsUnified Court System Bulletin No. UCS-301
… Employees represented by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented … Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $100.13 PL5 District Council 37 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsPearl River Union Free School District – Competitive Procurement (2015M-363)
… procurement process for the period July 1, 2014 through November 13, 2015. Background The Pearl River Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Mineola Union Free School District – Competitive Quotations (2015M-313)
… does not have written guidelines or procedures for seeking competition for purchases that are not subject to competitive … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase … Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… period July 1, 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town … Roosevelt Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234State Agencies Bulletin No. 1980
… This year (2022) the OT limit is $18,233.00. Effective Dates Effective Institution paychecks dated January 13, 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… needs students and provides transportation, health and welfare services and textbooks to approximately 11,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations