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Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … years as it experienced operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the … to the theft, paid full restitution of $3,869 and received a one-year conditional discharge. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants (lists of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 residents and includes … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Orleans County … for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business … different from the Board-approved schedule, resulting in the under-billing of $246,000 in the 12 years since the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 793
… Act of 2006, the U.S. Department of Labor has issued a Final Regulation regarding Qualified Default Investment … Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has … contributions to one of the four QDIA established in the DOL's Final Regulation. Effective immediately, the DOB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Agencies Bulletin No. 2041
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Background Chapter 361 of the Laws of 2022 provides for a salary increase of two percent (2.00%) for fiscal years … or 800)* Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryUnified Court System Bulletin No. UCS-289
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … 04/01/2019 Background Pursuant to Article 2, Section 37.4(a) of the Judiciary Law and the following Chapter Laws, … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-304
… not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … 04/01/2020 Background: Pursuant to Article 2, Section 37.4(a) of the Judiciary Law and the following Chapter Laws, … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 1395
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … between the State of New York and CSEA, provides for a salary increase of two percent (2.00%) for fiscal year … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1395-april-2015-civil-service-employees-association-csea-salary-increaseOther Bulletin No. 27
… Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria … Eligibility Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-27-april-2015-state-university-construction-fund-scfOther Bulletin No. 30
… Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria … Eligibility Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-30-april-2016-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-271
… not processed automatically Affected Employees Employees in the following bargaining units who meet the following … 04/01/2018 Background Pursuant to Article 2, Section 37.4(a) of the Judiciary Law and the following Chapter Laws, … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-271-april-2019-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 1084
… the beginning of the academic year Teachers not returning in the fall of 2011 Change in Pay Basis Codes Transfers between agencies Work schedule … Rate is prorated if the teacher works less than 100%. If a teacher is not in Active pay status for the entire pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 2003-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase … could not have authorized the purchase of such decorations in the first instance, the board may not ratify the purchase …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 88-66
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Computers (authority to … (authority to release copyright) EDUCATION LAW, §§1709(a), 2503(1),(6); 17 USC §§101, et seq .: A school district … program if the board of education deems the sale to be in the best interest of the school district and receives …
https://www.osc.ny.gov/legal-opinions/opinion-88-66