Search
Avoca Central School District – Procurement (2025M-29)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make procurements in … – February 20, 2025 Understanding the Program Generally, school district (district) purchases should be made in the … The CAP should be posted on the District’s website for public review. 1 The piggybacking exception allows a district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfDivision of Housing and Community Renewal Bulletin No. DH-61
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing of the October 2013 LLS payment and provide instructions for payments not processed … Criteria Employees in graded positions (Grade 001-032) and NS positions (Grade 600) which are equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-61-october-2013-district-council-37-dc37-longevity-lumpNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… [read complete report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire … budget. The Board is responsible for establishing and approving all salaries and hourly wages by position or as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you need to …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesThe Tourism Industry in New York City
… drivers that has been exacerbated by the pandemic. Mayor de Blasio has proposed a medallion relief plan, but the New …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityEfficiency of Warehouse Space (Follow-Up)
… was to determine if the Office of General Services (OGS) had reviewed the warehouse space used by State agencies … for cost-savings opportunities. The audit found that OGS had reduced leased warehouse space by 434,266 square feet and realized a cost savings of $1,699,020; however, OGS had not yet reduced any State-owned warehouse space. We …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… New York State Common Retirement Fund is the third largest public pension fund in the United States, with estimated …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyOpinion 88-42
… or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is superseded to the extent it is … (County Law, §369; Village of Charlotte v Keon , 207 NY 364, 100 NE 1116; see generally, 20 Am Jur2d, Counterclaim, Recoupment …
https://www.osc.ny.gov/legal-opinions/opinion-88-42SUNY Bulletin No. SU-195
… 2 Day Deficit Reduction Plan Affected Employees Employees in the State University Professional Services Negotiating … 19 Automatic Set Up of the Additional Pay Record - OSC In Administration Pay Period 12L, OSC will insert a row on … who meet ALL of the following criteria: Employee is in Bargaining Unit 08 on the last day of Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations and other financial related activities for the period January … did not obtain quotes for goods and services purchased from three of 13 vendors, totaling $42,421. These three …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Opinion 98-11
… taxes at a lesser penalty falls on a Saturday, Sunday or public holiday, an extension for the collection of taxes is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … also appropriated between $800,000 and $1 million of fund balance each year that was not used, resulting in an …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programIX.5 Federal Billing & Invoicing – IX. Federal Grants
… process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay … systematically until such time that the payment date of the voucher has been reached. For additional CMIA … see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… of this Guide. All refunds against a lapsing appropriation not approved by OSC by close of business on the lapsing date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewMohawk Valley FSMS: Not Filed Municipalities
Mohawk Valley FSMS: Not Filed Municipalities
https://www.osc.ny.gov/files/press/pdf/fsms-mohawk-valley-not-filed-municipalities.pdfTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Employer Annual Invoice
… Online . Payment of your annual invoice is due by February 1, 2025. Since February 1, 2025 falls on a Saturday, we will consider the …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoice