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Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Dividends 1,445,273 Total investment earnings 3,633,622 4,560 Less investment expense 216,428 … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newCUNY Bulletin No. CU-292
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceState Agencies Bulletin No. 1289
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Members of the NYS Legislature who are paid using the LEG Pay Basis Code in the following departments: 04210 NYS Senate Members … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1289-2013-year-end-adjustment-members-nys-legislatureOversight of Critical Foster Care Program Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Critical Foster … the foster care program, including placing children in foster care settings, certifying and approving certain … initial audit examined whether OCFS has effective controls in place to ensure that foster homes meet required criteria …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followQuality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies … to determine the degree of implementation by each agency in submitting their 2013-14 Internal Control Certifications …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followAccountability and Surplussing of Vehicles (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. Statewide policy requires vehicles be used only … whether OPWDD properly accounted for and surplussed its NYC region vehicles, and whether staff used those vehicles …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… by the Board of Regents of the University of the State of New York in December 2013, is overseen by a seven-member … The Board and School officials should consult with legal counsel to address the apparent inconsistencies between …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mState Agencies Bulletin No. 1267
… York and PEF, provides for payment of performance advances on October 1 to eligible employees. Effective Date(s) The … in April 2013. Promotion Recalculation Employees who would have been eligible to receive a performance advance in … Position Has Both Equated Grade and NTE Position of Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1267-october-2013-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1266
… Cycle/Pay Period Type Payment Effective Date Check Date Administration 14 Lag 09/26/13 10/23/13 Institution 14 Lag … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … by Increment Code 0069 ). Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1266-october-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1262
… the reason the employee’s record will not be updated. NYS Position Has Both Equated Grade and NTE Position and Job … the reason the employee’s record was not updated: NYS Position Has Both Equated Grade and NTE Position and Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1262-september-2013-public-employees-federation-pef-performance-advances-payState Agencies Bulletin No. 1245
… the reason the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE Position and Job … the reason the employee’s record was not updated: NYS Position Has Both Equated Grade and NTE Position and Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 816
… Purpose To advise agencies of the change to the procedure for identifying employees who may be due a Pre-Shift Briefing … to receive Pre-Shift Briefing adjustments. Effective Date(s) Beginning in Pay Period 2 Agency Actions Beginning in Pay … for Administration) or, if the employee is Inactive or in another bargaining unit on the last day of Pay Period 26L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preState Agencies Bulletin No. 1827
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in … and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1827-april-2020-public-employees-federation-pef-performance-advancesCity of Newburgh -- Budget Review (B18-6-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … must be submitted to the State Comptroller for examination and recommendations. Key Findings The significant revenue … Based on our projections, the amounts budgeted for police and firefighting overtime is likely underestimated by …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6City of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Oversight of Building Construction Site Safety (Follow-Up)
… the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … 1, 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followCity of Yonkers – Budget Review (B23-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2023-24 and the related justification … operating and debt service funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6