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West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through … or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116New York State Financial Reporting
… financial statements prepared in accordance with GAAP. As a comprehensive report, this report includes the financial … and Other Supplementary Information, along with 10 years of statistical data. 2024 Annual Comprehensive Financial … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview …
https://www.osc.ny.gov/reports/financeHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … $28 million. Key Findings The District’s unassigned fund balance as of June 30, 2015 was about $2.8 million, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialReview of New York City's Financial Plan For Fiscal Years 2006 Through 2009 - July 2005
New York City’s economy has improved considerably since the recession and the terrorist attack on the World Trade Center.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2006.pdfShenendehowa Central School District – Longevity Payments (2023M-165)
… Central School District (District) officials ensured longevity payments for employees separating from service were … approved. Key Findings District officials did not ensure longevity payments for employees separating from service were … approved. District officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated … located in Castleton, New York. Story Place offers a range of services and programs, including preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… shopping in Colombian markets or sporting Ecuadorian soccer jerseys. Our diversity is a point of pride and a …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesGloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not … Audit and approve claims before payment in accordance with New York State Education Law (Education Law), Section 2524. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdfIslip Fire District – Disbursements (2020M-9)
Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-9.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… and real assets (13.14%) and credit, absolute return strategies, and opportunistic alternatives (7.76%). The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterState Agencies Bulletin No. 1924
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS … Position Has Both Equated Grade and NTE Position and Job do not match Increment Code Missing Increment Code Invalid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseAccounts Payable Advisory No. 44
… Subject: Contracts Requiring Electronic Payments Reference: All centralized contracts dated June 2014 … Agencies to pay vendors electronically (ePayments). In addition, agency-specific contracts, property leases and … are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-11-30-22.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfOpinion 2006-5
… and Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW … an elected town official during his or her term of office. 3 Accordingly, based on Sacco , supra , it is our opinion … Prior inconsistent opinions are hereby superseded. 4 July 25, 2006 Brian R. Haak, Esq., Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Agencies Bulletin No. 1679
… Part-Time employees Agreement), between the State of New York and the NYS Correctional Officers and Police … to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interest