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XVIII.1 Capital Projects – XVIII. Capital Projects

… System (SFS), State agencies, and public authorities on an enterprise-wide initiative called the Project Costing … related to the PCIP. The PCIP went into production on October 1, 2022, and includes a population (i.e., … Financial System SFS State agencies and public authorities on an enterprisewide initiative called the Project Costing …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcip

Operational Advisory No. 6

… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Canastota Central School District - Financial Condition Management (2019M-174)

… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Cortland County - Financial Management and Reporting (2019M-162)

… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several … accounting records. Did not have policies and procedures in place to receive or ensure others received critical …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Town of Caroline – Renewable Energy (2013M-325)

… for the period January 1, 2010 through September 18, 2013. Background The Town of Caroline is located in … facilities for the period January 1 2010 through September 18 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Town of Andover – Audit of Claims (2013M-388)

… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… adopt structurally balanced budgets with less dependence on using fund balance to finance operations. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Greenville Fire District - Fixed Assets (2019M-223)

… during our audit period, the District does not have a comprehensive policy or procedures to safeguard fixed … each asset including purchase date, purchase price, date placed in service and useful life. As a result, officials … that include the purchase date, purchase price, date placed in service, useful life and serial numbers. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Gates-Chili Central School District - Financial Management (2019M-53)

… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax … Review and fund reserve balances to reasonable levels in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Maine Endwell Central School District – Budget Review (B4-13-14)

… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

CUNY Bulletin No. CU-735

… CUNY Bulletin No CU735 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevator

Unified Court System Bulletin No. UCS-159

… , F8 , SK , 86 , 87 , 88 and CT Background The Judiciary Law, Section 37 provides for the payments of annual … (UCS). The Laws of 2008 Chapter 276 provides for the payment of a longevity bonus for certain court employees in … Note : The deferral does not apply to the Longevity Bonus payment ( JLO ) as this payment is not to be added to an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevity

State Agencies Bulletin No. 891

… automatically. Affected Employees Eligible employees in Bargaining Unit 05 Background Chapter 114 of the Laws of … if the employee: has completed one (1) year of service in such grade by April 1, 2009; and did not receive a Performance Advance in October 2008; and was rated “Satisfactory” or its …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/891-april-2009-performance-advances-graded-and-ns-equated-grade-employees

CUNY Bulletin No. CU-475

… January 2014 Increments and provide agency instructions for payments not processed automatically. Affected Employees … (PSC), yearly increments are to be processed in January for all eligible PSC employees. Effective Date(s) Institution … The following Control-D report will be available for agency use on 12/13/13. This will give agencies time to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-increments

CUNY Bulletin No. CU-355

… OSC’s automatic processing and provide agency instructions for the payment of Increments. Affected Employees Eligible … are authorized pursuant to the Memorandum of Agreement for 2007-2010 between the City University of New York and the … OSC Actions After payroll processing is completed for Pay Period 21C, OSC will automatically apply Increments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-355-january-2009-increments-cuny-professional-staff-congress