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Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Carmel - Procurement (2019M-179)
… goods and services according to the purchasing policy and General Municipal Law (GML). Key Findings The Board-adopted … goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Berkshire Fire District - District Operations (2020M-40)
… asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Grand Island - Information Technology (2019M-34)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … corrective action. Appendix B includes our comments on the issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … correction action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221State Agencies Bulletin No. 484
… the New York City Employees' Retirement System who served in certain combat theaters or during wartime periods to … from NYCERS, Deduction Code 648 should be entered on the General Deduction Data page using the Flat Amount … Deduction Calculation Routine. The Goal Amount provided in the NYCERS certification letter should also be entered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… transactions as well as links to core SFS documentation on the SFS Coach site at https://www.sfs.ny.gov/secure/ . In this regard, the GFO serves as a single source for agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsCUNY Bulletin No. CU-285
… Deduction Code 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, … for enrollments, cancellations, and/or changes on a weekly basis. Agency update access is available for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceState Agencies Bulletin No. 2136
… a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: … dated January 4, 2023, reduced the employees taxable gross in error. To correct the employees taxable gross, a one-time … see an increased taxable gross and most likely an increase on their tax withheld. Effective Dates: The new earnings code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsOtego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … budgets that include the District’s actual needs based on historical trends, or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … Findings District officials’ appropriation of fund balance in excess of the amount actually available to fund operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Opinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility … inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of participation evidencing a proportionate interest in future payments under a tax-exempt "lease" agreement …
https://www.osc.ny.gov/legal-opinions/opinion-90-60College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate … Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College … The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for the brackets, support …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… payments. Robertson pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced … William Grady and the New York State Police for their work on this case." Robertson failed to notify the New York State … collect her mother’s pension payments, beginning in 2013. She pleaded guilty to petit larceny in July in …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemSUNY Bulletin No. SU-356
… bulletin is to provide agencies with the Process Change for SUNYs Voluntary 403b Savings Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planJamestown City School District – Financial Condition (2015M-120)
… Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately … by recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … budgets that include the District’s actual needs, based on available current information and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11