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Gowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52State Agencies Bulletin No. 1161
… rate less than $7.36. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of … to reduce the compensation of and provide additional leave time to any employee within the purview of the … - OSC Pay Basis Code = ANN and Employee Status = Active or Leave with Pay on 03/07/2012 (Institution) or 03/14/2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleTuition Assistance Program – Vaughn College
… financial aid. Background TAP is the largest student grant program administered by the Higher Education Services … Education Department: Audit of the State Financial Aid Program at the Metropolitan Learning Institute (2014-T-1) … Education Department: Audit of the Tuition Assistance Program at DeVry College of New York (2014-T-2) Higher …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeTuition Assistance Program – Metropolitan Learning Institute
… in Rego Park with additional instruction sites in Jackson Heights, Brooklyn and Jersey City. (Only students …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteState Agencies Bulletin No. 882
… the 2007-2011 PEF agreement, OSC is issuing instructions for the new method of calculating salaries for affected … prior to moving to a graded position. This method does not apply to appointments from a Summer Session position to a … rate by dividing by 2088 if the N/S position is a non-teaching title or by 1736 if the N/S position is a teaching …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesNursing Home Surveillance
… of Health (Department) consistently follows federal and State regulations and procedures for conducting nursing home surveys and whether survey processes, including the issuance of fines … of Health Department consistently follows federal and State regulations and procedures for conducting nursing …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceSelect Financial Management Practices
… from 390,414 in 2013 to 572,946 in 2014. The increased shipping drove a surge in operating revenues in these same …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesArchived: Legislative Session 2023–2024
… to excluding certain indebtedness for the construction of sewage facilities in determining current local debt limitation. Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, … to extending the exclusion of indebtedness contracted for sewage facilities. Public Posting of Certain Contracts – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024State Agencies Bulletin No. 1175
… rate less than $7.36. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of … to reduce the compensation of and provide additional leave time to any employee within the purview of the … IIB Intermittent Inc Pay BU91 IM2 Intmittent Inc Pay 4 day BU91 IM3 Intmittent Inc Pay 3 day BU91 S3G Step 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1174
… LOC Location Pay LOM Location Pay – Other Amount PIC Inconvenience Part BU61 Automatic Creation of the … additional pay monies (CCP, FIE, FIN, LMH, LOC, LOM, PIC) in effect on the appropriate End Date multiplied by … LOC Location Pay LOM Location Pay – Other Amount PIC Inconvenience Part BU61 Automatic Creation of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1184
… monies exceeded their retroactive monies minus the health insurance adjustment in Institution Pay Period 9L or … 01 retroactive adjustments minus the retroactive health insurance adjustment. If the deficit reduction monies exceed … to the deficit reduction. Bonus Pay Fringe Benefits Health Insurance Opt-Out Holiday Pay Lost Time Lump Sum Payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 726
… employees who move from unallocated or Non-Statutory (N/S) to statutorily graded positions. The legislation calls for … may begin to submit transactions for eligible employees in Pay Period 3L for paychecks dated 5/24/07 (Institution) and … the Budget, then the grade equation shall be used as the starting grade of the promotion calculation. For example, an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) … requirements. Other Related Audits/Reports of Interest Office of Parks, Recreation and Historic Preservation: … of Contract X00310, Bethpage Associates, LLC (2001-R-4) Office of Parks, Recreation and Historic Preservation: Food …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsSelected Travel Expenses
… the LIRR Travel Policy. LIRR officials did not perform any analysis for personal vehicle usage but they do perform a cost benefit analysis when determining whether to purchase a new vehicle. … rates, to document those efforts. Perform cost benefit analysis to ensure that personal vehicle use is in the best …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesState Agencies Bulletin No. 682
… with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees … clarification and direction from the Governor’s Office of Employee Relations regarding eligibility and method of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetAdditional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Additional …
https://www.osc.ny.gov/retirement/publications/1522/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Credit for Previous Public …
https://www.osc.ny.gov/retirement/publications/1522/credit-previous-public-employment-or-military-service