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CUNY Bulletin No. CU-266

… earnings." Affected Employees CUNY employees in the title of Cement Mason Background The rate increases … 2006. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated June 22, 2006. … of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rate Chg/CRT (Pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masons

CUNY Bulletin No. CU-268

… adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be received in OSC’s Audit Section by the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanics

City of Dunkirk – Community Development Block Grant Management (2012M-146)

… and lack the most fundamental paperwork, such as a signed loan document. All told, we determined that more than $1.1 … status reports on grant activity. Enter into a written agreement with the DLDC that clearly establishes the … used to meet the program’s objectives. Inspect the DLDC’s loan files to ensure adequate documentation is on file prior …

https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146

Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program

… . Graded rates are calculated based on a System average rate that does not include employer Group Term Life Insurance … years’ adjustments). Determines the employer’s average rate Divides the normal contribution by the billable salary. Determines the employer’s graded rate Multiplies the System graded rate by the ratio of the …

https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-payment

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… The State developed a comprehensive Capital Assets reporting system in compliance … the new Statewide Financial System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be … The State developed a comprehensive Capital Assets reporting system in compliance …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Town of Barton – Financial Planning (2015M-52)

… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52

Town of Groveland – Fiscal Oversight (2014M-285)

… oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 … oversight and management of the Towns fiscal operations for the period January 1 2012 through December 31 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… Town Board, is located in Dutchess County and has a population of approximately 15,000. In February 2015, the …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

State Agencies Bulletin No. 2241

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the dues …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Audits of Local Governments: About Our Audits

… the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Annual Audit

The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe

https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Brocton Central School District – Financial Management (2023M-44)

… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . As a result, the Board and District … of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… by active employees, that had last log on dates ranging from November 2016 to December 2021. Review and disable 76 … Recommendations Develop written procedures for granting, removing and modifying network user account access and ensure …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Bolivar-Richburg Central School District - Financial Management (2019M-17)

Determine whether the Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always solicit … raised in the District’s response letter. 1 Refer to the Fire District Accounting and Reporting Manual . … BrewsterSoutheast Joint Fire District Recordkeeping and Procurement 2018M86 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… effectively managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and … effectively managed the billing collecting enforcing and accounting for water and sewer charges …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229