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Schoharie Central School District - School Lunch Operations (2019M-19)

… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District officials could have saved almost $2,000 in three months if they purchased milk from the New York … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19

Lewiston-Porter Central School District - Payroll (2018M-246)

… Ensure that time sheets, including overtime hours, are properly approved by the appropriate supervisor. Consult … Ensure that stipends, including credit hours earned, are proper and supported. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246

Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity

State Agencies Bulletin No. 1112

… 1/4/12 Institution Paychecks dated 1/12/12 Background In accordance with Chapter 504 of the Laws of 2009, the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employees

CUNY Bulletin No. CU-362

… 37 Union Contract Agreement. Affected Employees Employees in Bargaining Unit T9 represented by DC 37, Local 2627 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-362-district-council-37-local-2627-dues-and-agency-shop-fee

CUNY Bulletin No. CU-221

… narrative description change. Affected Employees Employees in Bargaining Unit T5 Effective Date(s) Paychecks dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-221-international-union-painters-allied-trades-union-local-1969

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… [read complete report – pdf] Audit Objective Determine whether Fairport Central School District (District) officials accurately paid …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Security and UCS Days Worked Calculator

… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. Employees must work … and Bargaining Agreements for additional information. Calculator Instructions Enter the first day of work and the …

https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculator

State Agencies Bulletin No. 251

… eliminated. Also for Grade 38 employees only, a maximum calendar year deduction amount of $900.00 has been …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increase

Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Village of Fultonville – Claims Auditing (2015M-106)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the …

https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106

State Agencies Bulletin No. 870

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Taylor Law (Civil Service Law, Article 14). Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/870-council-82-dues-and-agency-shop-fee-increase

State Agencies Bulletin No. 1056

… may contact Scott Florence by e-mail at [email protected].state.ny.us . Questions regarding this bulletin may be directed to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-association

II.4.B Basis of Accounting – II. New York State Financial Accounting

The State prepares financial statements on three bases of accounting cash modified accrual and accrual

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

Justice Court Fund - Town and Village Court Revenue Report Data Description

… December through November (report months processed in the calendar year) Prior year report months (distribution … pending clarification for final determination) Corrections to prior year distribution Distribution Determination Complex …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-description

Village of Greenwich - Cash Management (2019M-230)

… were maximized. Had officials invested available funds in a financial institution with higher available interest …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230

State Agencies Bulletin No. 159

… Purpose To explain the use of the new deduction code 374, Property … Mutual Insurance Company, will send OSC a biweekly file to start and/or cancel the deduction. Agency Actions No …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01