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CUNY Bulletin No. CU-749
… Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet the … Blue Collar Agreement between the City University of New York and various unions, including the International … Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $780.50 Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-749-cuny-december-2022-uniform-allowance-paymentCUNY Bulletin No. CU-723
… Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet the … Blue Collar Agreement between the City University of New York and various unions, including the International … Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $780.50 Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentCUNY Bulletin No. CU-694
… Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet the … Blue Collar Agreement between the City University of New York and various unions, including the International … Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $780.50 Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Charlotte Valley Central School District – Financial Condition (2013M-232)
… comprises five elected members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were … The Board’s adopted budgets also included appropriating fund balance totaling more than $2 million during the 2007-08 … to 2011-12 fiscal years. However, only $420,000 of this fund balance was actually needed due to the operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… the Regulations. Appoint a faculty auditor to oversee the management of activity fund moneys in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… is the legislative body responsible for the general management and control of the Town’s financial and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and $10,624 for the water fund for fiscal year 2012. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… for the travel event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. … prior to the employee’s departure – especially in cases of retirement or termination. However, there may be unforeseen … charges are under investigation by emailing creditcard@osc.ny.gov . Once the investigation is complete, the Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Services; a job coaching program; and the Herbert G. Birch Fund (Fund) – a related fundraising entity. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOpinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … also authorized to accept gifts, absolutely or "in trust", when such gifts will further a proper public purpose of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-63DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… difficulty balancing the budget through organic growth in tax revenue alone. Over the past four fiscal years, the city …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsWilliamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings … (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable level. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Town of Dannemora – Part-Town Activities (2017M-215)
… The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly … of the Village. Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeIroquois Central School District - Financial Management (2018M-102)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were … annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged $1.8 million, was not … and District officials did not transparently budget to fund a capital reserve. The Board did not review all reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has not: … managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Newport – Financial Management (2017M-12)
… Trustees, has a population of approximately 640. General fund budgeted appropriations for 2016 totaled approximately … through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Unrestricted fund balance increased $148,357 (60 percent) over the past …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… lacked guidance on maintaining reasonable levels of fund balance and reserves. The Board underestimated revenues … financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to accumulate and maintain a reasonable amount of unrestricted fund balance in the general fund. Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… by an elected five-member Village Board and has a general fund budget of approximately $2.6 million for the 2014-15 … or provided guidance on maintaining a reasonable level of fund balance. The Board underestimated revenues and … financial or capital plan. Key Recommendations Adopt a fund balance policy that establishes reasonable levels of …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358