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Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… when in fact, they were not. Key Recommendations Develop and adopt budgets that include realistic estimates for expenditures and unexpended surplus funds. Discontinue the practice of … District operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Operational Advisory No. 31
… State Comptroller (OSC) removed agency dollar thresholds and streamlined the GLJE workflow process. Once a GLJE passes through Agency Approval and Budget Check, it runs against the Bureau of State … the transaction has been: Auto Approved (Generic GL User) and posted during the next batch process, Routed to OSC BSAO …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and overestimated employer retirement …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Operational Advisory No. 6
… accordance with State Finance Law Section 40 and will be closed in SFS. It is recommended that all Agencies read …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersComptroller DiNapoli Releases School Audits
… balance for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1648
… *Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN, 21P or CAL who … has a Pay Basis Code of HRY and a Grade equal to 600 or 800, OSC will automatically increase the salary by applying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1648-april-2018-public-employees-federation-pef-2-salary-increaseState Agencies Bulletin No. 1647
… Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS … has a Pay Basis Code of HRY and a Grade equal to 600 or 800, OSC will automatically increase the salary by applying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1647-april-2018-civil-service-employees-association-csea-2-salary-increaseState Agencies Bulletin No. 2123
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 PEF Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2120
… inform agencies of OSC’s automatic processing of the April 2023 CSEA Performance Advances and provide instructions for … Schedule (currently in effect). Effective Dates The April 2023 CSEA Performance Advances will be paid using the … Effective Date Check Date Administration 1 Lag 03/30/2023 04/26/2023 Institution 1 Lag 04/06/2023 05/04/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2120-april-2023-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2223
… field and the Approved Salary Rate field. Position and Job do not match – if the Position Number equals the NYS Position … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2223-april-2024-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2222
… 04/04/2024 05/02/2024 Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-025) and NS … effect) are eligible for the April 2024 CSEA Performance Advance provided the employee: Is in a BU02, BU03, BU04 or … 1000, 1001, 1003, 1004, 2222, 7777, 19XX, 20XX, XX10. Inc Code Req Review – if the increment code on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2222-april-2024-civil-service-employees-association-csea-performanceOpinion 92-41
… the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are … not be liable for losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey … any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… period one year earlier following the addition of 1,200 police officers to patrol the system. The city and MTA have … However, when there are delays on Metro-North and Long Island Railroad they tend to be longer than they were. The … has to meet riders’ needs. The frequency of rush hour Long Island Railroad trains to Penn Station has been a challenge …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backUnified Court System Bulletin No. UCS-335.1
… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State … Control-D report will be made available for agency use on 03/28/2024 (Administration). This will give agencies time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryOpinion 92-27
… (for charitable contributions) -- Wage Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, … make a charitable donation by assigning his or her right to receive salary to the charitable organization. A local government may, … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Passenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Agencies Bulletin No. 2175
… Purpose: The purpose of this bulletin is to provide agency instructions for … are affected. Background: Article 49.1 and Article 49.2 of the 2021-2026 ISU Agreement between the State of New York and CSEA and the Office of Employee Relations … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenance