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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCUNY Bulletin No. CU-686
… an adjustment payment equal to the difference between the old rate and the new rate. The rate increase information is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveDiNapoli: MTA Budget Continues to Face Serious Risks
… Transportation Authority’s Rising Debt Burden Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksUnified Court System Bulletin No. UCS-193
… the eligibility criteria: SR, SY, SN, SG, S9, SA, SD, G9, DR, F8, SK, 86, 87, 88 and CT Effective Date(s) The payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Attica Central School District , Clarence Central School District , … , Greenburgh-Graham Union Free School District , Locust Valley Central School District , Malverne Union Free School … decrease in fund balance. Furthermore, the district paid health insurance and retirement system costs for cafeteria …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2232
… Stipend and to provide agency instructions for payments not processed automatically. Affected Employees: Employees in … contract for eligible NYSHIP enrollees. These monies will not be added to base salary, are not subject to salary increases, and are not pensionable. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendDivision of Housing and Community Renewal Bulletin No. DH-56
… dated 4/25/12, Pay Period 1L Background Chapter 49 of the Laws of 2008, Article 8, Section 131.6 and the 2007-2011 … (Increment Code 0001 and Anniversary Date between 10/2 and 4/1): OSC will automatically insert a row in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedSUNY Bulletin No. SU-317
… and may be made to employees who are incumbents on the payroll (active or approved leave) on 06/30/2021. Per the … dates of increases based on professional obligation: Comp Rate Code Effective Date – 2021 Increase ANN and CYF … earnings codes, submitted with an amount, will not be adjusted automatically. Therefore, beginning Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesXVI.3.A Financial Statements – XVI. Financial Reporting
… have different objectives and use the financial statements for different purposes. Some examples of these users include … the financial statements some knowledge of governmental accounting and financial reporting is necessary. The minimum … is required supplementary information, should focus on the State and include a brief discussion of the basic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsCUNY Bulletin No. CU-602
… of the changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have prior service … plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an … with a qualified employer sponsored retirement plan. This form has been updated to include additional information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesComptroller DiNapoli Releases School Audits
… Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and … and balance sheets in a timely manner. Tuckahoe Union Free School District – Financial Condition and Information … Skaneateles Central School District and the Tuckahoe Union Free School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Fuel and Services
… prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. … the reasonableness of prices paid for the procurement of services from the ten vendors in our examination, (ii) the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesGowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access controls … (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. Background … Oneida City School District Controlling Access to the Student Information System 2016M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and identify … increased from approximately $4 million at June 30, 2010 to $6.8 million at June 30, 2011, and to $8.9 million at June 30, 2012. The District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationState Agencies Bulletin No. 1182
… Travel & Expense module are considered taxable. PayServ receives monthly files from SFS that contain reimbursable … Agencies should notify affected employees. Employees who have had travel and other expenses processed in SFS for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCity of Troy – Budget Review (B5-16-15)
… All six of the City's collective bargaining agreements (CBAs) have expired and the 2017 proposed budget does not … any potential increased costs associated with settling the CBAs. The City's proposed budget is not in compliance with … financial impact of the settlement of the expired CBAs and be prepared to provide for funding in the event that …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2City of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage … fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … not provide adequate oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits