Search
Unified Court System Bulletin No. UCS-83
… 26. This will give agencies time to correct the employees’ records if necessary, before automatic processing takes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-83-april-2005-service-increments-longevity-pay-and-longevity-bonusUnified Court System Bulletin No. UCS-82
… formula: Biweekly Salary Amount = Statutory Salary divided by 26 Per Diem Rate = Biweekly Salary Amount divided by 14 Amount due for current pay period = number of … difference in the daily rates of pay ((statutory salary divided by 26, then divided by 10). If a Judge separates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Opinion 88-2
… payments thereafter are subject to penalties at the rate of one-half of one percent for each month or portion …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Unified Court System Bulletin No. UCS-211
… to SD and a Payroll Status of Active (A), Leave With Pay (P) or Leave of Absence (L) on or after the Effective Date … in Administration Pay Period 23L, the agency must report the adjustment amount for earnings codes such as OT … with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water … 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your pension benefit calculation if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveFinal Average Salary – Article 14 Benefits
… average salary (FAS). FAS is the average of the wages you earned during any 36 consecutive months of service when … The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Sidney – Financial Activities (2023M-14)
… have negative fund balances that may require a transfer from the general fund to pay remaining liabilities. About …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Officials did not always ensure students received services in accordance with their IEPs and did not ensure that all … action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesMontauk Union Free School District – Information Technology (2022M-137)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking and information technology for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 … Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than … 60 percent of the timecards (25 of 41) were incomplete as a result of missed punches totaling approximately 250 hours … were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11