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CUNY Bulletin No. CU-203
… The 2000 - 2002 Memorandum of Agreement between the City University of New York and the Professional Staff … Pursuant to an additional settlement agreement between the City University of New York and the Professional Staff … to be used to report the number of hours worked each payroll period as a Department Chairperson. The new earn code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… requirements for purchase order submittals subject to OSC approval. Purchase orders created by State agencies that … POs) are subject to the Office of the State Comptroller’s (OSC) review when they exceed OSC approval thresholds (see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax … 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Actual revenues exceeded budgeted amounts by an annual average of $418,000 and budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258State Agencies Bulletin No. 816
… Purpose To advise agencies of the change to the procedure for identifying employees who may be due a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit information to … to NYSLRS) may not be able to use the Retirement Online calculator at this time. These members should contact us to …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit information to … to NYSLRS) may not be able to use the Retirement Online calculator at this time. These members should contact us to …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionRochester City School District – Budget Review (B20-2-5)
… to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 … to be substantially accurate. Appropriations for charter school tuition are underbudgeted by approximately $1.5 million and salary and substitute costs will have to be closely …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Wayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
… The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Hudson City School District – Audit Follow-Up (2010M-142-F)
… July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The … progress in implementing the recommendations made in our audit report. Of the three audit recommendations, only one …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fSagaponack Common School District - Fund Balance Management (2018M-53)
… year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and conditions under which each will be used. Key … needed reserves or reducing property taxes. Adopt policies and implement plans for how fund balance should be managed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … estimates of appropriations and use of fund balance in the budget. Ensure that the EBALR is used in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village is governed by a Village Board, with the Mayor serving as the chief …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Massena Central School District – Financial Condition (2016M-21)
… Education. The 2015-16 operating budget was approximately $50 million. Key Findings The District’s year-end unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Fonda-Fultonville Central School District – Payroll (2015M-118)
… Review the direct deposit upload document each pay period and forward it to the Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Silver Creek Central School District – Financial Management (2022M-153)
… did not effectively implement corrective actions. As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Oneonta City School District –Financial Condition (2013M-165)
… the District’s financial condition. Since 2010, total State aid received by the District has declined more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … close projected budget gaps. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Afton Central School District – Fund Balance Management (2023M-18)
audit school district fund balance management afton
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18