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CUNY Bulletin No. CU-692
… is to provide agency instructions for processing the CUNY Retroactive Rate Increase for Carpenters and Supervisor … NYC District Council of Carpenters (UBCJA), providing rate increases for employees in the titles of Carpenter and … the manually entered Job Action Requests and approve salary increases based on the approved salary chart. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… Page was charged with grand larceny and corrupting the government for allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. Page is … actions. She retired from the village on June 1, 2019. “Ms. Page allegedly abused her position to create her own …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Richford - Town Clerk/Tax Collector (2019M-236)
… the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the … Key Recommendations Remit real property tax collections and clerk fees to the Supervisor and Treasurer in a timely …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Travel Advisory No. 15
… Effective August 20, 2021, the temporary eligibility for full personal vehicle mileage reimbursement is no longer … employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsState Agencies Bulletin No. 1724
… Year Salary Calculation Affected Employees All employees in Pay Basis Code ANN and CAL (except employees in SUNY Grade 980) Background In any fiscal year in which February 29th falls, the biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… policy to procure professional services. Our review of procedures District officials used to select 17 … selecting six service providers, who were paid a total of $437,732 during the audit period. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHoneoye Central School District - Information Technology (2019M-9)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … information technology (IT) assets. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Hendrick Hudson Central School District - Financial Condition (2019M-24)
… The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential … not to take action until factual, reliable information is obtained. Due to this, no additional cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did … whether 10 credit card transactions totaling $265 were for appropriate purposes. Key Recommendations Ensure that all … credit card purchases were adequately supported and for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Scio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45State Agencies Bulletin No. 280
… Purpose To provide the agency with information and procedures … Date(s) Vacation Exchange payments will be made in a separate check dated November 29, 2001 for employees in … last day prior to 10/1/01 that the employee was last paid from an M/C position. The agency must use the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentSouth Jefferson Central School District – Payroll (2024M-31)
… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether salary and wage increases from one paycheck date to the next paycheck date …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Farmingdale Union Free School District – Payroll (2024M-22)
… District (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomII.4.B Basis of Accounting – II. New York State Financial Accounting
… on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … accounting principles (GAAP) require that revenues and expenditures be recorded on the modified accrual basis … financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementRome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends … deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Reporting on Foreclosure of Real Property Funds – Kings County
… To determine whether referees are properly reporting and accounting for foreclosure funds in Kings County. Our … of Court Administration is responsible for directing and overseeing the administrative operations of all courts in … respective county's Supreme Court. It receives, indexes, and files all Supreme Court documents and miscellaneous …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyHolland Patent Central School District – Fuel Inventory (2023M-141)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141