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State Agencies Bulletin No. 781
To notify agencies of an automatic Dues and Agency Shop Fee increase and a onetime retroactive adjustment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationSagaponack Common School District - Fund Balance Management (2018M-53)
… balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s appropriations, exceeding … for funding one-time expenditures, funding needed reserves or reducing property taxes. Adopt policies and implement … that are realistic and based on historical trends or other known factors. Review reserves to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Moravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Accounts Payable Advisory No. 51
… including, but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these … certifier should be satisfied that acceptable information or documentation is on file prior to certifying and … staff need to know: the type of claim for which the vendor or employee is seeking payment; the types of information that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your sick …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Nelsonville – Financial Operations (2012M-242)
… were properly performed and did not ensure the Village payroll was certified, as required by law. The Board did not … reconciles all the bank accounts monthly. Certify the payroll before the checks are processed. Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242North Shore Public Library – Financial Condition (2013M-344)
… on June 30, 2012 of $266,602 despite having no current or planned capital projects. The Board has not received or requested adequate financial information from the Library … including cash flow projections, fund balance projections or a comparison of actual revenues and expenditures to budget …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Saugerties – Information Technology (2015M-117)
… was approximately $8.23 million. Key Findings The Board does not review user access on an ongoing basis or restrict …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
Local sales tax collections in New York state increased by 39 in May compared to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli Overall local collections totaled $178 billion up $664 million from the same time last year
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearMontauk Union Free School District – Information Technology (2022M-137)
… pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials secured access to the … an issue raised in the District’s response letter. … audit school montauk information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Asset Forfeiture Escrow Fund
… The 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) Section 1349 and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from … town, county or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements. Key … from the Program in accordance with established guidelines and did not ensure businesses complied with their agreements. … job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingHolland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Financial System (SFS) on a more real-time basis that is better aligned with the timing of payroll charges. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so that needed approvals … be obtained timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsVillage of Watkins Glen – Justice Court Operations (2021M-146)
… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment to the … 1,311 cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Transportation – 2021 Financial Condition Report
… Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of highway. … in Other States In 2020, New York State was responsible for maintaining 8,528 bridges.* A bridge is considered to be … when left open to traffic, typically requires posting for weight limits, significant maintenance and repair to …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportation