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Cost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemSUNY Bulletin No. SU-155
… Equities Fund) has requested the elimination of Deduction Code 405 and the continuation of deductions under Code 404. … amount will be the maximum amount per Payroll Bulletin No. 866 . Agency Actions Agencies should review Control-D report NBEN749 as described in Payroll Bulletin No. 866 (Instructions for Entering Supplemental Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… audit was to examine the Agency’s operations to determine if the Board monitored approved projects for the period …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectState Agencies Bulletin No. 877
… Questions regarding this Bulletin may be directed to the Payroll Deductions mailbox. … To explain the conversion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directState Agencies Bulletin No. 1094
To notify agencies of the 2011 processing schedule for AC230s Report of Check Returned for Refund or Exchange
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksVendor File Advisory No. 2
… aids Consistent Formatting: In order to ensure consistency of vendor information and allow agencies to effectively … following website to review these rules. https://www.usps.com/send/official-abbreviations.htm#2 . The chart below reflects some examples of improperly and properly formatted vendor information. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraSag Harbor Union Free School District – Child Care Program (2016M-211)
… The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school … should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over … all reserves currently established and determine if the balances are necessary, reasonable and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to other reserves established and maintained in compliance with statutory directives. … Orleans Niagara Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the … state Department of Health DOH after an audit released in March 2022 exposed weaknesses in DOHs ability to address the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresRed Hook Central School District – Financial Management (2016M-105)
… Columbia County. The District, which operates four schools with approximately 1,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … for certain transactions. The procedures listed below have been developed in order to ensure a smooth transition … accounting/financial reporting standard is issued by GASB, it must be critiqued to identify the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… the federal Unemployment Trust Fund (UTF), New York is one of only seven states or territories with unemployment … caused by the COVID-19 pandemic led to a record number of UI claims, necessitating continued borrowing from the … interest costs will mount, as will the federal portion of employers’ 2022 tax bills. “New York’s unemployment …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The Board of Commissioners was unable to determine if all receipts collected were remitted to the bookkeeper, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mOakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections … six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Agency Financial Reporting Package
… Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or email us at [email protected] . AFRP … To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once an account has been … questions regarding AFRP Reporting, contact OSC BFR at (518) 474-3277 or [email protected] … Internet Based …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the … These overpayments occurred because the calculation of the service fees included certain revenues and other fees …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1