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V.3.I Class – V. Chart of Accounts (COA) Governance
… (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to … It is also used to identify taxable and tax-exempt GO bond spending and reimbursement transactions. If a GO … digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classUnion-Endicott Central School District – Financial Management (2016M-100)
… January 6, 2016. Background The Union-Endicott Central School District is located in the Town of Union in Broome … UnionEndicott Central School District Financial Management 2016M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
… July 1, 2015 through August 31, 2016. Background The Hannibal Central School District is located in Cayuga and … Hannibal Central School District Financial Condition 2017M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through September 2, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not … 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Determine whether the District’s information technology (IT) system was adequately secured and protected against … and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the electronic devices … in items not being recorded. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateRetirement System Membership – Forest Rangers Plan
… Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of … Retirement System is mandatory. If you were employed as a forest ranger prior to January 1, 1998, to be covered by this … Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to all persons in the …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipXV.6.B Negative Payroll Balances – XV. End of Year
… attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ … Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition … of currently charged payroll pools may be necessary by your agency, in order to prevent additional disbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateState Agencies Bulletin No. 2211
… of the April 2024 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees: … between the State of New York and the PEF, provides for payment of Performance Awards (Longevity Lump Sum … below. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2211-april-2024-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 882
… position. New Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesSUNY Bulletin No. SU-360.1
… paychecks: Payment Payment Effective Date Payment End Date Check Date First Half of Non-Pensionable Lum Sum Payment … Employee Status of Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip) will receive the lump … and who are teaching a three or more credit hour course or course equivalent must be paid as follows: Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesOpinion 97-3
… PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch … penalties on taxes which became a lien prior to January 1, 1995. Until December 31, 1999, however, a village acting … by chapter 602, provides in pertinent part that: If the governing body of any tax district shall determine that it is …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Division of Housing and Community Renewal Bulletin No. DH-140
… inform agencies of OSC’s automatic processing of the April 2025 DC 37 RRSU LLS payment, eligibility changes due to the … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective April 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2330
… inform agencies of OSC’s automatic processing of the April 2025 PEF LLS payment, eligibility changes due to the … Service Payment (Earnings Code LGS), effective April 2025, there will be no newly eligible employees receiving a … LLS eligibility criteria. Effective Dates: The April 2025 LLS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-lls