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Village of Weedsport – Financial Management (2025M-76)

… The Board also maintained unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent … general fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient unrestricted fund balance in the water fund to finance operations and appropriated more …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76

V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance

… be able to access the complete list of Department codes in the SFS. In general, Department is seven numeric characters in length. Ranges are assigned to agencies/entities to keep …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agencies

XIV.3.A Overview – XIV. Special Procedures

… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep … of investments that are identified in this section of law. The Comptroller is responsible for the investment of … Pursuant to the State Finance Law 98 the State Comptroller shall invest and keep invested …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overview

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial … their money is being spent appropriately and effectively.” Clifton Park Water Authority – Water Charges (Saratoga … today announced his office completed audits of the Clifton Park Water Authority Cortland County Industrial …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2

Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)

… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329

Hilton Central School District – Audit Follow-Up (2022M-200-F)

… of Review The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of … in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls … The purpose of our review was to assess the Hilton Central School Districts Districts progress as of …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-f

Establishing the Standard Work Day – Legacy Reporting

… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) … Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title … even if you only have part-time employees in that title or the title is vacant. You may establish different SWDs for …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Medicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting

… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …

https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premium

Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns

… court would be composed of justices elected from each town whose terms may not end during the same year. (New York State … by one of the towns. Must call for the reduction of the number of justices in the town and in one or more towns that … court consolidation. Office of Court Administration Phone: (800) 268-7869 Email: [email protected] Web: …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-towns

IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants

… For more information see Chapter XII, Section 6.J – Paying a Refund of this Guide. Before the agency submits the … is being moved from a federal funding source to another source, the movement of this expenditure must be done … Refunds and returns back to the Federal Government are not State expenditures and, therefore, must be recorded as a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury

CUNY Bulletin No. CU-704

… Biweekly $385.34 $75,408 Taxable Gross * 0.00511 (YTD tax deducted = YTD taxable wages * 0.00511) Effective Dates … OSC Actions OSC has created a status field on the State Tax Data page labeled FLI (Family Leave Insurance) Status to identify employees who will have the new tax deduction taken. The FLI Status field will be set to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leave

State Agencies Bulletin No. 1162

… should be returned with a completed Next of Kin Affidavit (form AC 934-P ) and a Report of Check Exchange (Form AC 1476-P ). For recipients of a previously deceased …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-non

Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)

… September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the Town of … Highland FallsFort Montgomery Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial

East Islip Union Free School District – Financial Condition (2015M-283)

… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … of the activity fund. Collections that were remitted to the central treasurer often did not have supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127

State Agencies Bulletin No. 1404

… are then expected to be processed based on the following schedule: Calculation of Excludable Earnings Receipt of … Included in Calculation Paycheck Date Administration Jan & Feb checks 6/3/2015 Institution Jan & Feb checks 6/11/2015 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensation

Loans: Applying and Repaying

… to borrow against their retirement contributions if they meet eligibility requirements …

https://www.osc.ny.gov/retirement/members/loans-applying-and-repaying

Town of Huntington – Payroll and Legal Services (2013M-28)

… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28