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Travel Advisory No. 2
… be designated in the best interest of the State and not for the convenience of an employee or to maximize travel … are appropriate. This includes assessing designations for employees in telecommuting scenarios. There may be … which may be a significant and unexpected tax liability for the employee. Chapter XIII , Section 6 - Potential Tax …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly … fund balance to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Lebanon – Justice Court (2013M-247)
… to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … each year, but was not used to finance operations. In addition, when unused appropriated fund balance is added …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 994
… Web-Based Learning Assistant (WLA). UPK can be accessed from anywhere within the PayServ application. It contains … hand corner: Player The Player window is the central area from which the user can view and find available training … HTML format lets the user click a topic link that displays all the steps for the selected topic in text format. Topic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … and required advances and subsidies from the general fund to finance its operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Comptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … the size of district operations this is a dangerously low level. Auditors also found that district officials did not establish adequate safeguards over mobile devices, and that district employees did not use …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost … The District is governed by an elected seven-member Board of Education. There are two schools in operation within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, as of …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Housing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for … it is provided directly to households and landlords. Federal funding is instrumental in alleviating housing cost …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceUnified Court System Bulletin No. UCS-251
… (UCS Court Officers of NYS). Affected Employees Employees in the following bargaining units who meet the eligibility … on the 2010 salary schedule. UCS will provide to OSC a list of salary changes to make as a result of the changes … on the final file are rejected by the upload program, a list of the rejected rows will be sent to UCS for review. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 99-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance … equated to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for … governed by the periods of probable usefulness set forth in Local Finance Law, §11.00. Article 9 of the Energy Law …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 89-3
… through the New York State Office of General Services (OGS): Notwithstanding the provisions of section one hundred … due the vendor ... Pursuant to State Finance Law, §163, OGS has promulgated rules and regulations governing … participation in State contracts (9[A-1] NYCRR, §250.5; OGS Purchasing Memorandum No. CL-100). One requirement of …
https://www.osc.ny.gov/legal-opinions/opinion-89-3SUNY Bulletin No. SU-279
… Year Salary Calculation Affected Employees SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF Background In any fiscal year in which February 29th falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyState Agencies Bulletin No. 1760
… Purpose To provide agency instructions for processing the 2019 CSEA … of Racing Inspector at the Gaming Commission are eligible to receive CSEA ASU Work-Related Clothing Allowance provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingMaintenance and Inspection of Event Recorder Units
… Objective To determine whether the Metropolitan Transportation … 2000, Transit began to deploy its New Technology Trains (i.e., Models R142, R142A, R143, R160, and R188) and train … for a non-emergency incident/accident because the ERUs have only a 12-hour memory before their data is overwritten. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-units