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Unified Court System Bulletin No. UCS-266
… deduction for union dues for the following unions: Union Ded Code Deduction Description CSEA 201 Civil Service … the payroll deduction for the following unions: Union Ded Code Deduction Description Citywide Assoc Law Assts 228 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-720
… CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following zip codes: … 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 PL3 Teamsters Local 237 SB, SC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-747
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit. … The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-771
… Affected Employees: The following employees are affected: Employees represented … TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following zip codes: New York City Zip Codes Brooklyn … The purpose of this bulletin is to inform agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… by state regulation to estimate ELLs by school and grade as well as the number of ELLs who speak the same home … their home languages and/or grade levels. Two districts (22%) offered BE programs for all entitled students (Geneva, … to guide decisions that could improve student performance, professional development, and provide needed resources. The …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsTown of Thompson - Board Oversight (2018M-69)
… The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were completed … amounts. The Board did not adequately segregate the Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The Comptroller did not properly account for Town operations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Greene County – Court and Trust Funds (2014M-294)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … the Surrogate’s Court. Key Finding We identified $66,637 in funds that have not been turned over to the State …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… controls over the payment process as a basis for that certification. To the extent feasible, separation of duties … separation of online data entry of claims from claim certification functions; and Security over authorized access … Annually, each agency head must email a signed certification form to the Office of the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and … or deduction from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance … Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsGroton Central School District – Financial Management (2014M-288)
… balance has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for … a manner that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, 2013. … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Scriba – Board Oversight (2017M-83)
… 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Fairport Public Library – Financial Management (2014M-354)
… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Real Property Tax Cap - School Districts Guidance
… with corrections to the districts' assessments/tax rolls which exempted from taxation certain property owned by …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Seneca County – Water and Sewer Operations (2017M-4)
… The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through … western New York, has a population of approximately 35,000 and encompasses 10 towns and four villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… 1, 2014 through January 31, 2016. Background The Whitney Point Central School District is located in the Towns of … Whitney Point Central School District ExtraClassroom Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m