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City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible for … will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jDiNapoli Statement on Legislation Restoring Contract Review Authority
… to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, … Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski for sponsoring this legislation, and Senate and Assembly … importance of our independent review and fought so hard for many years to get this oversight restored. This is a win …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityVillage of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Tupper Lake Central School District – Financial Condition (2014M-151)
… relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy establishing the level of unassigned fund balance that should be maintained to prepare for any … for revenues and appropriations. Develop and adopt a fund balance policy establishing the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Village of Suffern – Budget Review (B23-6-2)
… rent revenues. The Village’s tentative budget includes a tax levy of $12,090,011, which is within the limit … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless the Board properly …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesEast Hampton Housing Authority – Board Oversight (2017M-33)
… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2022 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Transportation – 2021 Financial Condition Report
… Highway Conditions Have Slightly Improved in the Past Year After Declining Since 2016 The State is … lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationGraded Rates – Contribution Stabilization Program
… on a System average rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime. Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism … approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, … to the Facilities Department’s procedures could result in the employees working unnecessary overtime. This could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our … ensuring the strength of the fund for generations to come.” The Fund's value reflects retirement and death … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTransportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. … in Other States In 2021, New York State was responsible for maintaining 8,527 bridges.* A bridge is considered to be …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationDiNapoli: Local Sales Tax Collections Nearly Flat in July
… York City’s collections totaled $768 million, a decrease of 1.2%, or $9.1 million, compared to the same time last year. County and city collections in the rest of the state totaled $946 million, an increase of 1.2%. 40 of 57 counties experienced year-over-year …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyBrockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107State Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the … must be mapped to new SFS codes, even for SFS Phase 1 agencies. However, PayServ will replace the existing Object … Regular 50101 50102 50103 50104 50105 50106 50107 50108 Temp Employee 50201 50202 50203 50204 50205 50206 50207 50208 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemState Agencies Bulletin No. 1971.2
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit … include Entered On or After , Like Dept ID , and Update By . This will allow the agency payroll officer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-query