Search
Saratoga Springs City School District – Fund Balance (2016M-99)
… of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of … operates eight schools with approximately 6,375 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99CUNY Bulletin No. CU-341
… 016038 and 016039 and paid on an hourly basis are eligible for the Dependent Care Assistance Program (Deduction Code … Continuing Ed Teachers paid as Adjuncts are not eligible for this benefit. Only CETs paid as hourly employees have been deemed eligible for the benefit. CETs who are paid on an hourly basis will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitState Agencies Bulletin No. 1230
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the … in Excludable Transit Benefits. Background The enactment of Section 203 of the American Taxpayer Relief Act (ATRA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentState Agencies Bulletin No. 989
… 2009 and allow us to correct reporting on any incorrect Forms W-2 (Wage and Tax Statement). Affected Employees The … alien employees. To ensure this requirement is met, OSC and agency Payroll/Personnel Officers will reconcile … numbers and names in PayServ with the SSA quarterly. OSC Actions OSC has created the Control-D Report, NPAY752; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/989-verification-employee-social-security-numbers-and-names-reportedUnified Court System Bulletin No. UCS-328
… Increases. Affected Employees : Eligible employees in the following bargaining units who meet the eligibility … SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2022 and April 1, 2023 for … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … their job duties and responsibilities. Furthermore, you should establish and follow a process for revoking access … standards for password security highlight the need for long and unique passwords that: Are different from passwords …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsOpinion 90-13
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Glossary
… A public officer constituted by law to serve the public in non-contentious matters usually concerned with estates, … or personal documents which originate from or are signed in another country to be notarized before they can be used or … not used as a Claim Reference Number for claims submitted in writing or as a Confirmation Number for claims completed …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryState Comptroller DiNapoli Releases School District Audits
… more critical as the district moves to increased reliance on a remote learning environment and administrative … due to the COVID-19 pandemic. Van Hornesville-Owen D. Young Central School District – Financial Management … a surplus fund balance that exceeded the statutory limit by $1.5 million and resulted in higher tax levies than …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… services. However, they did not always seek competition for professional services. Cherry Valley-Springfield Central … County) District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not seek competition for the services procured from five professional service …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors … town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget Review (Niagara County) Auditors found …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public … York City are not planning any bond issues at this point in time. The planned sales of $2.45 billion include $1.55 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-releases-bond-calendar-second-quarterState Agencies Bulletin No. 2017
… the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed … advices can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file … April 7, 2022 will be confirmed on March 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli Announces Sale of General Obligation Bonds
… announced the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation bonds. The state expects to sell $115.7 million for new money transportation, education and environmental … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsState Agencies Bulletin No. 1192
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the e-mail. Agency Response Deadline Agencies who need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1095
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the e-mail. Agency Response Deadline Agencies who need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxOpinion 88-20
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Courts (authority to relocate … a family court may be moved from its present location in the county seat to another location in the county without also effectuating a change in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-20