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CUNY Bulletin No. CU-447
… Purpose To explain procedures for entering payments into the Time Entry page. Affected Employees Eligible CUNY employees … Note : The maximum payment amount is $500.00. Payment for any period less than 6 months must be prorated. Payroll … To explain procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleLiberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Central Square Central School District – Fund Balance (2022M-196)
… report – pdf] Audit Objective Determine whether Central Square Central School District (District) officials … audit central square school fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Campbell-Savona Central School District -- Budget Review (B2-14-11)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Reduce appropriations to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of Stratford – Supervisor’s Records (2013M-11)
… for the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11X.7.B Local Customers – X. Guide to Vendor/Customer Management
… and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. (Refer to … that require OSC review.) For example, the Department of Agriculture and Markets should set up as Local Customers … (Refer to Section 7.A – Centralized Corporate Customers of this Chapter for additional guidance on when Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersState Comptroller DiNapoli Releases Municipal Audits
… accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another business was overbilled $873. Town of Attica – Payments to …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the … annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous audit; this is partially attributed …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… In recent years, the Board over-estimated the sales tax revenues and incorrectly estimated the amount of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393V.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsOtego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… budget gaps. By not using the appropriated fund balance from the prior year, the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… effect of current operations on long-term financial needs was hindered by inaccurate and inadequate financial records … the Board’s unrealistic budgeting. As a result, the Board was not transparent with taxpayers and fund balance declined … as of December 31, 2023 to determine whether the funding was reasonable or would be sufficient for future needs. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Unified Court System Bulletin No. UCS-218
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … 2015 for all eligible represented non-judicial employees in Bargaining Units F8 and G9 and include the October 1, 2014 … F8 and G9): Employees with a Pay Basis Code of ANN who are in an NS position (Grade 560) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… declined to 65.5 percent, its lowest level in 20 years. Black males also saw their unemployment rate continue to rise … experienced a decline in unemployment from 2020, except Black or African American male workers. In 2021, only 57.2 percent of Black men participated in the labor force, compared to 65.5 …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsLife Changes: What If I Work After Retirement?
… authority or public benefit corporation; or Another entity that participates in any of the public retirement systems … are already retired. If approval is granted, your earnings would be unlimited, unless you return to a former employer. … will review the contract to determine if the terms and conditions will allow you to continue receiving your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirement