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Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWest Valley Central School District – Financial Management (2013M-178)
… and use of all reserves in the annually adopted budget plan to provide increased transparency for the District’s voters. Develop and implement a plan for using the reserve fund surplus balances identified …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Baldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is … Town of Rhinebeck Internal Controls Over Cash Management and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of North Elba – Cash Collections (2020M-49)
… Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins … their use of fund balance as a financing source could not continue. The District did achieve some cost savings that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318State Agencies Bulletin No. 1911
… to provide instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and … Employees Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortOther Bulletin No. 51
… Leave on or after the effective date of the payment as the result of new military orders. If the employee received a … receive a stipend but becomes eligible for a stipend as a result of the payment, OSC will insert the following in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andState Agencies Bulletin No. 1172
… of PAY/SAC (Pay Rate Change/Mass Salary Increase). For the above employees, OSC will update all subsequent Job rows, … Rate Change/Change Rate) for HRY will be used. For the above employees, OSC will update all subsequent Job rows, … Pay. OSC Actions – Recalculation of Military Stipends The above salary increases will result in an increase to Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1172-implementation-general-salary-and-other-increases-arbitration-eligibleCUNY Bulletin No. CU-236
… who had Salary Withholding held while in Bargaining Units TC, U2 or U6 and have not received a refund of this money … Salary Withholding for CUNY employees in Bargaining Units TC, U2 and U6 was stopped in March 2001 (Payroll Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-236-payback-salary-withholding-eligible-non-represented-cunyOversight of Study Abroad Programs
… of SAPs across the SUNY network. SUNY OGA provides strategic planning, policy development, coordination, and incubation of system-wide … exchanging students. SUNY OGA reviews new SAPs, leads the development and revision of relevant policies, and supports …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsReporting of Billboard Income
… with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New … 2010-11 and 2011-12 City tax years. Background Finance's Property Division (Division) is responsible to ensure that all real property in New York City (City) is valued fairly, accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal Reports (CFRs) were … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Yeled vYalda Early Childhood Center on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… 31, 2019, St. Mary’s reported approximately $12 million in reimbursable costs for the SED preschool cost-based … years ended December 31, 2019, we identified $257,142 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $150,752 in …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… supplies, travel, and health care purchases, and for food for staff. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 836
… Purpose To inform the agency of new Time Entry codes and procedures for the payment of … the 2007-2011 bargaining agreement between the State of New York and the Civil Service Employees Association, a pilot … the commencement of duties OSC Actions The following new Time Entry earn codes were effective on 7/24/08 and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenCUNY Bulletin No. CU-403
… following titles at the time of benefit College Laboratory Technician Sr. College Laboratory Technician EOC College Laboratory Technician Chief College Laboratory Technician Assistant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsState Police Bulletin No. SP-249
… are affected. Background: Chapter 130 of the Laws of 2025, which implemented the 2023-2026 Agreements between the … Duty Pay is effective on 11/01/2024, end dated on 10/31/2025 and will be systematically processed by OSC in the Administration Pay Period 6L check dated 07/02/2025. Eligibility Criteria: Employees in Bargaining Unit 07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateUnified Court System Bulletin No. UCS-308
… (CSEA) and the Unified Court System (UCS) of the State of New York provide for a uniform and equipment … of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of Absence/MTS (Military Training … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-308-june-2022-uniform-and-equipment-uniform-allowance-andDivision of Housing and Community Renewal Bulletin No. DH-26
… of payment. Certain employees may meet the eligibility requirements but the employee's current salary is above the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-26-october-2007-merit-step-eligibility-information