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XVI.3.A Financial Statements – XVI. Financial Reporting
… have different objectives and use the financial statements for different purposes. Some examples of these users include … is necessary. The minimum financial reporting requirements for general purpose governments include the: Management’s … and between final budget amounts and actual budget results for the general fund; A description of significant capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-317
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … Pay Period 19L, paychecks dated 01/05/2022 as pay periods in which campuses can submit their UUP 2021 Discretionary … Date) are eligible to receive the Discretionary Increase. In addition, employees receiving the 0.5% allocated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … more than $5.2 million residing in the debt service fund for debt service expenditures and inappropriately transferred … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by amounts ranging from 1 to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-193
… 1 Lag 03/28/13 04/24/13 Background Section 37 of the Judiciary Law provides for the payment of annual … 03/29/13 (Administration). This will give agencies time to correct employees’ records, if necessary, prior to the … using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary). Service Increments Increment Code 0001 : OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 2232
… NYSHIP enrollees. These monies will not be added to base salary, are not subject to salary increases, and are not pensionable. Effective Dates: OSC will … Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendOther Bulletin No. 43
… the State University Construction Fund instructions for processing the April 2018 SCF M/C Performance Advances … are equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the … submitted on the Job Action Requests page. Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-43-april-2018-state-university-construction-fund-scfState Agencies Bulletin No. 1948
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 NYSCOPBA Increase to the 25 Year Longevity Step and provide instructions for payments not … Code is due to a Workers’ Compensation Leave (WCL, WDL, or WPS) Employees who were on a Leave of Absence (other than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Unified Court System Bulletin No. UCS-336
… and Longevity Increments and provide instructions for payments not processed automatically. Affected … 2024 Increment or Longevity Increment as indicated below: Salary Plan: UCS NUC UCO UCC NYS Bargaining Unit: S9 DR, F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2023 04/01/2023 04/01/2023 04/01/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsCUNY Bulletin No. CU-842
… three percent (3.00%) and 2024 PSC three percent (3.00%) Salary Increases and to provide instructions for payments not … of New York (CUNY) and PSC for the Term of 2023-2027, retroactive raises for 2023 (3.00%) and 2024 (3.00%) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the … 18, 2017. Background The Village of Ossining is located in the Town of Ossining in Westchester County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… force tough decisions. The level of cuts in federal aid for health care and other programs remains in question. …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalThree Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271State Agencies Bulletin No. 1934
… New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to parity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a … provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Johnson City Central School District – Financial Condition (2015M-204)
… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 … Key Finding The Board did not adopt any formal plans for funding reserves or for the planned use of fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. … by a 12-member Board of Directors. Operating expenditures for the nine months ending December 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309