Search
Quogue Union Free School District – Financial Condition Management (2017M-196)
… students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings Unrestricted fund … million as of June 30, 2017, or 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mState Agencies Bulletin No. 973
… schedule for AC 230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of … schedule for AC 230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecksVillage of Dering Harbor – Board Oversight (2020M-29)
… for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Sanford – Claims Audit Process (2021M-189)
… did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by the boards of … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageDivision of Housing and Community Renewal Bulletin No. DH-100
… between the State of New York and DC-37, provides for a salary increase of two percent (2.00%) for fiscal year … the April 2019 DC37 2% Salary Increase: Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) … Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseState Agencies Bulletin No. 1161
… Pay LOM Location Pay – Other Amount MSP Military Stipend Payment RGH Regular Pay Hourly Employee RGO Regular Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleNutritional Assistance – Federal Funding and New York
… $7.35 billion total benefits in Federal Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance … working or have a working household member. In calendar year 2024, more than half of the average monthly WIC …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceState Comptroller DiNapoli Releases Audits
… on the funds reinvested in CBS under the plan, it can improve on the quality of its reporting. For example, the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member Board of Trustees appointed by the Village …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-270
… Increase and an increase to the Assignment and Longevity Differentials for certain eligible employees. Effective … more than one Longevity Differential. MVO Assignment Differentials Unit Override amounts for Motor Vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Homes and Community Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsWest Seneca Fire District #1 – Purchasing (2017M-272)
… State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. … quotes for 10 purchases totaling $64,000 as required by their procurement policy. Key Recommendation Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… at agreed-upon wages by the hour, day, week, month, year, or other authorized period, including any payroll … due upon lawful contracts for periods exceeding one year. Retirement contributions by a participating employer in …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … resulting in a negative entry will need to be resolved by reporting in the appropriate account code in the Annual …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportCost-Saving Ideas: Managing Your Travel and Conference Expenses
… that they actually incur and are deemed necessary. By requiring travelers to document their expenses and follow … related to travelling with a spouse or other non-employee (In some instances, reimbursements for conference and other … may be governed by collective bargaining agreements. In these cases, you should follow your travel policy unless …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesLimitations – Special 20- and 25-Year Plans
… your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is … page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed the average of the previous two years by more than 20 percent, the amount above 20 percent will not …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central … paid to employees. The board approves all salaries and pay rates in the various contracts for the instructional, … of these devices. District officials have not developed a classification scheme or performed an adequate inventory of …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1