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Westmoreland Central School District – Financial Condition (2014M-283)
… balance to finance operations to keep the real property tax levies at amounts the Board considered reasonable, making …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283XVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic … financial reports and why. The principles described in this chapter are applicable only to the central State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain both expenditure and revenue account … in the General Ledger module. As a general rule hybrid journal entries should not go between governmental funds: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesVillage of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Introduction – Improving the Effectiveness of Your Claims Auditing Process
… Some examples of our audit findings in this area include: 1 Claims were paid prior to being audited and approved. … in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of local governments and school districts. 1 Office of the New York State Comptroller audit reports are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionCity of Olean – Budget Review (B1-13-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chenango Valley Central School District – Budget Review (B4-13-11)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Andes Central School District – Financial Management (2013M-250)
… fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… for by statute, resulting in higher than necessary tax levies. Key Recommendations Discontinue appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementNorwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lewis County – Purchase Cards (2024M-41)
… saved approximately $4,800 in travel expenses and sales tax. Additionally, the third-party purchase card vendor …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Gorham – Budgeting (2023M-181)
… of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Windsor – Financial Management (2025M-24)
… – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Forms and Templates
… Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: For use by cities having a …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCUNY Bulletin No. CU-382
… Purpose To provide CUNY agencies with information for the processing of salary and other increases Affected … Pay Period 11C Background The Memorandum of Understanding for Successor Agreements to the 2006-2009 Blue & White Collar Agreement between CUNY and IBT provides for General Salary Increases and other increases for certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtState Agencies Bulletin No. 829
… information in the Time Entry page, using Time Entry code LCA (Seasonal Location Pay 8 Hours) for the first Location … Earnings End Date: Same as Earnings Begin Date Earn Code: LCA Unit: 1 ($2,202.78) The agency must enter the following … Code Description Earnings Code (ASA) OT Rate per Hour LCA Seasonal Location Pay 8 Hours/Day $2.17 LCB Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… in the Time Entry page, using the new Time Entry code LCA (Seasonal Location Pay 8 Hours) for the first Location … Earnings End Date: Same as Earnings Begin Date Earn Code: LCA Unit: 1 ($2,202.78) The agency must enter the following … Code Description Earnings Code (ASA) OT Rate per Hour LCA Seasonal Location Pay 8 Hours $2.17 LCB Seasonal Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOther Bulletin No. 6
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-6-april-1-2007-retroactive-3-general-salary-increase-sunyDivision of Housing and Community Renewal Bulletin No. DH-67
… Purpose To inform the Division of Housing and Community Renewal of procedures for processing the April 2014 Rent Regulation Services Unit … Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria … To inform the Division of Housing and Community Renewal of procedures for processing the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulation