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Chateaugay Central School District – Leave Accruals (2016M-149)

… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in … one school with approximately 550 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

State Agencies Bulletin No. 1025

… to the employee. Affected Employees Employees enrolled in Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) … the direct mail program, OSC will use software, approved by the United States Postal Service (USPS), that allows for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statements

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … Adopt procurement and code of ethics policies, as required by law. Annually audit the Treasurer’s records, as required …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Wyandanch Union Free School District – Budget Review (B23-7-1)

… by law. Key Recommendation This budget review did not have any recommendations. … budget review wyandanch school …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Central Islip Union Free School District – Financial Management (2013M-380)

… realistic estimates for revenues and expenditures based on all information available at the time the budget is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380

Division of Housing and Community Renewal Bulletin No. DH-11

… salary is below the job rate for their current position on the 04/01/02 Salary Schedule are eligible for a … following messages: Salary below minimum Position and job do not match FIS missing FIS below current Increment code … available for Agency review after the automatic payments have been made. All reports will be sorted by Agency code, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulation

Opinion 91-11

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … legislature, stated as follows: [w]e must look to the effect that the local law has on the power of appointment to …

https://www.osc.ny.gov/legal-opinions/opinion-91-11

Opinion 89-44

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village …

https://www.osc.ny.gov/legal-opinions/opinion-89-44

State Agencies Bulletin No. 1243

… after March 31, 2012. Effective with the first checks in April 2013, the legislation requires the employee … appropriate contributions. OSC has identified employees in Retirement Plan 7Z with an enrollment date greater than … The annual salary for an Hourly employee is calculated by multiplying the hourly rate by 80 and then by 26. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changes

XII.4.B Certification of Vouchers – XII. Expenditures

… Approver, and TE Approver 2. Policy Each agency should have proper internal controls over the designation of Voucher … agency should file its Voucher Authorizers with OSC. To do this, the agency should complete the Voucher Authorizer … Authorizers are designated to certify or approve vouchers on behalf of an agency. According to Title II, Part 6.5 of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchers

Glossary – Governmental Accounting Standards Board

… website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a future reporting … used for GASB are the same as the assumptions used in the annual actuarial valuation (for more information, … the plan to pay that liability. Pension Expense Changes in the Net Pension Liability, recognized in the current …

https://www.osc.ny.gov/retirement/employers/gasb/glossary

City of Troy – Budget Review (B22-5-7)

… projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, … Key Findings Based on the results of our review of the 2023 proposed budget, we identified certain revenue and … Town of Waterford that, if the City realizes revenues in 2023 similar to 2021 and 2022, could be overestimated by …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7

State Comptroller DiNapoli Releases Municipal & School Audits

… period and officials increased the risk that employees may have been paid for unnecessary overtime. Auditors reviewed … also lose the remaining $82,244 in state aid if officials do not properly submit claims for reimbursement by June 30, … school district or for use at Questar BOCES. Based on the auditors’ review, Questar BOCES officials properly …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits

Cost-Saving Ideas: Minimizing Unemployment Insurance Costs

… You can take steps to reduce the cost of unemployment insurance, which provides … notices promptly and completely. Claims are charged to your account and could increase your tax rate in future years if your government uses the tax …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costs

Other Bulletin No. 68.1

… Pay Earnings Code to process the Signing Bonus payment: New Earnings Code Description BNP Sign Bonus Non-Pensionable … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-service

Other Bulletin No. 68

… who require an adjustment. Affected Employees: Employees in Bargaining Unit 97 at SCF meeting the eligibility … Employees Association, Inc. (CSEA), eligible employees in CSEA BU97 are eligible for a one-time lump sum Signing … employees will receive a prorated amount determined by multiplying the full payment amount of $3,000 by the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-service

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of Education which is composed of seven elected …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation

Comptroller DiNapoli Releases School Audits

… District and the Schenevus Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … of comprehensive written policies and procedures resulted in the bookkeeper performing incompatible duties related to …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits