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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost $178,000 or more than 3 times the … real property tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Village of Oxford – Justice Court Operations (2013M-219)
… Key Recommendations Reimburse the amounts the accounts are short and bring the records and reports up-to- date. Properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Government-Wide Financial Data – 2023 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) The 2023 year over year increase in net position is most notably related to increased tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , East Moriches Union Free School District , Eden Central School District and the Hannibal Central School District . "In an era of limited resources and … his office completed audits of the Chenango Valley Central School District East Moriches Union Free School …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will impact its financial condition. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-320
… , 403(b) plans were converted from General Deductions to Savings Plans in order to eliminate customizations and … To continue to improve processing, OSC has created a new Savings Plan Type 47, SN403A, as well as new deduction code 704, SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… , 403(b) plans were converted from General Deductions to Savings Plans in order to eliminate customizations and … To continue to improve processing, OSC has created a new Savings Plan Type 47, CN403A, as well as new deduction code 703, CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsState Agencies Bulletin No. 1770
… reporting for 2019, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … Uncashed Payroll Check Outreach, any paychecks issued in 2018 that are not cashed, reversed or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksOpinion 96-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the tax refunds it is required to make as a result of court ordered assessment reductions. You ask whether a … of the tax refunds it is required to make as a result of court ordered assessment reductions. Insofar as here …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 95-19
… Firemen's Retirement System. In essence, these provisions permit employer contributions for certain fiscal years to be … the Local Finance Law. The effect of this provision is to permit participating employers to contract indebtedness for … York Trust Co. v Portland Ry. Co. , 197 App Div 422, 189 NYS 346; see also Zachary v R.H. Macy & Co., Inc , 31 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-19CUNY Bulletin No. CU-796
… Engineer Titles. Affected Employees: CUNY employees in the titles of Oiler, Stationary Engineer, and Senior … provides for retroactive rate increases for employees in the titles of Oiler, Stationary Engineer, and Senior … these retroactive rate increases may be entered beginning in Institution Pay Period 14C, paychecks dated 10/17/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-796-cuny-retroactive-rate-increases-oiler-stationary-engineerCUNY Bulletin No. CU-800
… for processing the CUNY rate increases for High Pressure Plant Tender Titles. Affected Employees: CUNY employees in the titles of High Pressure Plant Tender are affected. Background: A Consent … rate increases for employees in the title of High Pressure Plant Tender. Effective Dates: The retroactive rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderOpinion 2005-4
… Law. You ask whether a board of cooperative educational services (“BOCES”) is subject to the permissive referendum … Law §6-p[1][b],[2][a]). Paragraph b of subdivision 3 of section 6-p provides that there may be paid into the … days before the meeting, in two newspapers or in one newspaper, if there is just one, having general circulation …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Division of Housing and Community Renewal Bulletin No. DH-134
… not processed automatically. Affected Employees: Employees in the Rent Regulation Services Unit (BU67) represented by … using effective dates of 03/30/2023 and 03/28/2024 in Administration Pay Period 8L, paycheck dated 07/31/2024. Eligibility Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesState Agencies Bulletin No. 2120
… 2023 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … Salary Schedule (currently in effect) are eligible for the April 2023 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2120-april-2023-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2123
… 2023 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and PEF, provides for payment of performance advances on April 1 to eligible … Salary Schedule (currently in effect) are eligible for the April 2023 PEF Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2222
… 2024 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … Salary Schedule (currently in effect) are eligible for the April 2024 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2222-april-2024-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2223
… processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … advances on April 1 to eligible PEF employees. Employees in Teaching and Research Center Nursing titles at SUNY Stony … Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2223-april-2024-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-132
… Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed automatically or who require an … in the RRSU bargaining unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum … Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lump