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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials identify, report and implement needed remediation to reduce lead … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … of the 76 47 percent water outlets we identified at select ar …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16State Agencies Bulletin No. 1876
… NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides … (D) (ii) will continue to remain at $225,000 until a new Senate Resolution has been approved. Effective Dates Maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and … an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Audits
… of General Services (OGS): Compliance with Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up) … majority of its energy savings. OGS also needed to develop a contingency plan to replace the project and to continue … Plans (2018-S-33) There is room for improvement in how the MTA’s three self-insured agencies administer workers’ …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … of the potable water outlet sampling on the District’s website five weeks late. This final report includes seven …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingTown of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Village of Arkport – Water Fund Financial Operations (2020M-45)
… service's financial operations. Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a … The Board did not properly segregate water billing and duties or establish compensating controls. Late penalties …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45State Agencies Bulletin No. 170
… required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee has a position change … 21P to ANN). The system will automatically end date the CON, C17, C18 or C19 earnings with the date the employee … changed pay basis codes. The system will only end date the CON, C17, C18 or C19 earnings. All other earnings will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … . 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Oversight of Mental Health Education in Schools (Follow-Up)
… included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About the … (MHANYS), a non-profit organization, led a call to action for a State law that would require mental health instruction …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followComparison of PFRS Benefits
… Contributions. Retirement Age Members in special plans can retire after completing their plan’s minimum service … Retirement — Regular Retirement Plan (Sections 375-h, 375-i) Articles 11 and 22: Benefit reduction is permanent, and …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsOpinion 2006-10
… of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting … of appeals. You ask whether revenues derived from the rental of town real property located in the area of the town … by reason of maintenance of a district improvement. 6 Accordingly, any portion of the town engineer’s salary …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Oversight of Child Protective Services
… the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. … the retention period for the call recording and updating closure codes. … To determine whether the Office of Children …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDivision of Housing and Community Renewal Bulletin No. DH-29
… $24.50 A single amount of $21.70 will be deducted for all employees with a Pay Basis Code of HRY . Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… - resulting in over/underpayments of $7,430. Two administrators received leave valued at $18,042 without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsSUNY Bulletin No. SU-298
… who, as of 08/20/2020, have: A Payroll Status of Active, Leave With Pay or Leave of Absence; and A Pay Basis Code of 21P; and An existing Contract Pay record effective prior to 08/20/2020. … income and are subject to all employment and income taxes. The monies will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-278
… insert a row on the Contract Pay page for the 2019-2020 semesters for employees who, as of 08/22/2019, have: A … End Date is 06/10/2020. Agency Actions – Termination of Summer Session Employees Termination of 21P and CAL Employees Who Worked Summer Session in a Different Agency Employees who worked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-278-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-249
… Purpose To explain OSC’s automatic processing and provide agency instructions. … SUNY employees in 21P and CAL positions Effective Date(s) Effective 08/24/17, paychecks dated 09/20/17 for 21P … OSC will automatically insert a row on the Contract Pay page for the 2017-2018 semesters for employees who, as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-249-restoration-contract-pay-and-additional-pay-suny-21pDivision of Housing and Community Renewal Bulletin No. DH-87
… implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of the 2017-2018 … code must be evaluated and if an update is required, the new increment code must continue to reflect payment … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-87-october-2017-district-council-37-dc-37-rent-regulation