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Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Determine whether eligible Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate. Key … Determine whether eligible Village employees received and used leave accruals in accordance with Village policies …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialGreece Central School District – Retiree Health Insurance (2016M-54)
… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 … The District overestimated expenditures by $19 million for fiscal years 2013-14 through 2015-16. For fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Westchester Library System – Procurement (2015M-199)
… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … a 15-member Board of Trustees. The Library System’s budget for 2015 totals approximately $6.4 million. Key Finding The … best value requirements when procuring goods and services for the use and benefit of the system’s member public …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March … 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mAltona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Town of Schroon - Town Hall Expansion Project (2018M-128)
… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128State Agencies Bulletin No. 291
… Actions Agencies are required to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, … using the following effective date and deduction end date for the appropriate cycle. Cycle Effective Date Deduction End … 12/25/2002 NOTE: There are 27 paychecks in the year 2002 for Administration cycle employees. For Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundLeaves of Absence – State Police Plan
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceHow the Program Works – Contribution Stabilization Program
… is eligible to amortize , the maximum amount an employer can amortize is the difference between the employer’s normal … are not required to amortize every year and you can choose to amortize less than the maximum amount allowed. … interest rate set for the year of the amortization. You can prepay prior amortized amounts to reduce your outstanding …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsResponse to Human Trafficking
… of human trafficking within 6 business days after referral. Unconfirmed human trafficking survivors may also … provide this information to us when requested. We analyzed referral and confirmation dates for 1,384 survivors and found … (23%) were confirmed more than 6 business days after the referral date. Failing to meet the prescribed time frame goes …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingCUNY Bulletin No. CU-704
… a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid … premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly … weekly wage amount, the maximum employee premium deduction for Paid Family Leave will be $385.34 per year. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 1162
… between New York State and NYSCOPBA (BU21) and provide for an increase to the guaranteed Pre-Shift Briefing minimum … guaranteed minimum biweekly amount of Pre-Shift Briefing for members of BU21 shall be increased to $60 for full time employees and $30 for employees on Sick Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonDiNapoli Releases Report on SFY 2027 Enacted State Budget and Financial Plan
… $37 billion (24.9%). DOB’s projections through SFY 2030 show all agency Medicaid spending increasing to $53.3 billion … in tax refund checks intended to aid with high utility prices; $944 million more for childcare; and increasing …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-report-sfy-2027-enacted-state-budget-and-financial-planIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryJustice Court Fund: Invoice Billing Program
… At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the court. …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program