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Afton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18About Offering a Retirement Plan – What Every Employer Should Know
… to years of service; Offer a pension that is based on salary and years of service; Provide a right to pension …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planState Agencies Bulletin No. 982
… Purpose To inform agencies of the automatic correction of Form W-2s … received Military Stipend earnings that were subject to Social Security and Medicare tax withholdings beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-correctedVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Asset Forfeiture Escrow Fund
… The 2019-20 New York State budget amended Civil Practice Law … (GML) Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a … the governing board and the State Comptroller. The report is subject to examination and audit. This report should be …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Union Free School District (District) Board appropriately managed the District’s fund balance. Key Findings The Board … Union Free School District District Board appropriately managed the Districts fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementOpinion 91-9
… Law (L 1914, ch 444, §115), establishing a strong mayor form of government. Pursuant to SCCL, §75, the board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 91-40
… employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … to use their days off for military duty if the regulations do not conflict with section 242 and do not have the effect …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Opinion 92-15
… that section 207-c benefits must be provided in the case of partial disability (see Rosato v Hasenhauer , 120 … §30(3), however, provides, in relevant part, that in the case of an award of workers' compensation to a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15CUNY Bulletin No. CU-746
… CUNY University Office of Labor Relations. OSC Actions: Group A Comp Rate Code Annual With Steps OSC will … to OSC by 10/13/2022 to be loaded into PayServ. Group B Comp Rate Code Annual With Salary Ranges (No Steps) … if the employee remains in an eligible bargaining unit and Group B title. Jobcode Title 015942 Research Assoc 015993 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryCUNY Bulletin No. CU-721
… the CUNY University Office of Labor Relations. OSC Actions Group A Comp Rate Code Annual With Steps OSC will … to OSC by 10/21/2021 to be loaded into PayServ. Group B Comp Rate Code Annual With Salary Ranges (No Steps) … if the employee remains in an eligible bargaining unit and Group B title. Jobcode Title 015942 Research Assoc 015993 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryState Agencies Bulletin No. 1829.1
… are not in seasonal hourly positions are eligible for the increases but will not be processed automatically if their … 3L The following procedures must be used by the agency when submitting transactions in Administration Pay Period 2L … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… If OSC’s determination concludes that the circumstances do not warrant a denial of interest and interest is due, once …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingWhat is a Public Authority?
… Public authorities are corporate instruments of the State created by the Legislature to further public … and nursing homes. The debt service for these bonds is usually supported by revenues of the project, such as …
https://www.osc.ny.gov/public-authorities/what-public-authorityComptroller DiNapoli Releases Municipal Audits
… Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and … surplus funds have increased to levels which are excessive in comparison with the town’s expenditures for those funds. … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Town of Schaghticoke – Budgeting (2013M-239)
… 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and … and user rates stable. However, this practice resulted in budgets that were not structurally balanced because they …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239V.3.D Accounts – V. Chart of Accounts (COA) Governance
… Account ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred Outflows of Resources … Liabilities/Deferred Inflows of Resources 20000-21999 Fund Balance 25000-25999 Operating Statement Revenues: Tax … captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting Refunds and Reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… State tax receipts in June were down $1.5 billion or 17.3 … percent from the previous year, according to the monthly state cash report released by State Comptroller Thomas P. … compared to $135.6 million a year earlier. The General Fund ended the month with a balance of $6.9 billion, $5.1 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… of our audit was to review the District’s transportation and custodial operations to determine whether there were … elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were approximately $78.6 and $78.7 million, respectively. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies