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Travel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the … updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) … are now required to retain documentation supporting Travel and Expense transactions for six years. Online …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseUnified Court System Bulletin No. UCS-218
… the salary reported in the Pay Rate field. If the agency does not report Increment Code 5555 in the Incr. Code field, … the salary reported in the Pay Rate field. If the agency does not report Increment Code 5555 in the Incr. Code field, … unit equal to F8 or G9 and a Status of Active. If a row does not currently exist with the Effective Date, a new row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsOpinion 88-51
… is intended to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. … all moneys in a repair reserve fund have been expended and the town board has determined that there is no longer a … "Reserve Fund". The town board wishes to use the funds and accumulated interest to pay for the dredging of the lake. …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-25
… of certain designated activities, in accordance with a system established by the sponsor (id.). General Municipal … note, however, that section 217(c)(vii) authorizes a point system to provide points for the performance of certain …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Compliance With Special Education Requirements – Evaluations
… the Annual Report, 22,266 students in kindergarten through 12th grade were initially referred for special education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsState Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current … Schedule. Affected Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions are taken …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedCity of Newburgh – Budget Review (B6-16-17)
… taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17CUNY Bulletin No. CU-576
… 1, 2016 Background When the effective date of a hire is in the second week of a pay period for employees on a … not take union dues or agency shop fees because the check is confirmed before the effective date of hire. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesLancaster Central School District – Financial Condition (2016M-101)
… July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, … Lancaster Central School District Financial Condition 2016M101 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Eldred Central School District – Budget Review (B4-15-3)
… The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year … estimate of $5,509,043. The budgeted $1,930,000 for health insurance is $164,625 greater than the District’s supporting … does not account for the probable return of $200,000 in building aid to the State Education Department. The proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationRed Creek Central School District – Financial Condition (2016M-365)
Red Creek Central School District Financial Condition 2016M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Transportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than … lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCity of Olean Housing Authority – Board Oversight (2016M-93)
… 1, 2013 through January 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which provides … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly … the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100