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Opinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been … court and trust fund and which have been held beyond the five year dormancy period set forth in Abandoned Property …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Comptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… fund balance to finance district operations, however, they only used $1.27 million of appropriated fund balance during …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-26
… explain the use of the new deduction code 378, Universal Life Insurance Affected Employees Employees in Bargaining … To explain the use of the new deduction code 378 Universal Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtState Agencies Bulletin No. 159
… Actions The insurance company offering this new program, Liberty Mutual Insurance Company, will send OSC a biweekly … Questions concerning this insurance should be directed to Liberty Mutual at 1-800-526-1547. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Town of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52CUNY Bulletin No. CU-270
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … SJ, TJ, TP, U6, TK, TY and U3 Background The Memorandum of Understanding for Successor Agreements to the 2002-2006 … SJ, TJ, TP, U6, TK, TY and U3 who are Active, on a Leave of Absence or on a Paid Leave of Absence on September 29, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtGermantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … the allowed legal limits. Develop comprehensive policies and procedures related to the establishment and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143State Agencies Bulletin No. 1184
… of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU01 Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleAnnual 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-reportOperational Advisory No. 2
… of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS Transaction Clean-Up Payment Vouchers Vouchers with an approval status of pending, denied or rejected will be … March 28, 2014 Credit Memos Credit memos submitted for approval from April 1 to March 31, which are unapproved and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesTown of Seneca Falls – Justice Court (2013M-89)
Town of Seneca Falls Justice Court 2013M89
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCost-Saving Ideas: Managing Your Travel and Conference Expenses
… attend conferences and training classes, generally you may only reimburse them for authorized expenses that they …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Agencies Bulletin No. 2020
… Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Affected Employees: Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonState Comptroller DiNapoli Releases School Audits
… that their money is being spent appropriately and effectively." Buffalo City School District – Special …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Albany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Chateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a … Buffalo Academy of Science Charter School School Building …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138