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Jamestown City School District – Fund Balance and Reserves (2022M-97)

… reserve’s funding and use. As a result, more real properly taxes were levied then necessary to fund operations. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Attica Central School District – Financial Management (2022M-103)

… be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Amortization Schedules and Payoffs – Contribution Stabilization Program

… participate in the CSP, you can view the payment schedules of any outstanding amortizations, the original amount … retirement system (ERS or PFRS). Click the “Amortization Schedule Review” link on the Billing Dashboard. You will be … amortization. You can use our help desk form and select “Employer Billing” from the dropdown. The CSP is only one type …

https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffs

New York City’s Uneven Recovery: Youth Labor Force Struggling

… (compared to 15.9 percent in the rest of the nation) and a labor force participation rate (or those working or … 53.8 percent) in 2020. 2 While the rest of New York State and the nation have seen strong rebounds in their youth … two times as many as in 2019. FIGURE 1 – Unemployment and Labor Force Participation Rates for Workers Aged 16 to 24 …

https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-struggling

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 million or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Mandatory vs. Optional Membership

If you are a permanent fulltime employee of a participating employer you are a mandatory NYSLRS member Other employees have the right to join

https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membership

Compliance With Payment Card Industry Standards

… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … located throughout New York City’s five boroughs. As of January 2019, CUNY offered 1,400 academic programs, 200 … All industries that accept credit cards as a method of payment must comply with the Data Security Standards (DSS) …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standards

Homer Central School District - Criminal History Background Checks (2019M-76)

… effectively used District resources to ensure the safety of their students by performing proper criminal history … criminal history background checks on nine out of 157 employees tested. Key Recommendations Discontinue … confirming fingerprint clearances. Conduct periodic checks of employee files to ensure that they have gone through …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76

XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management

… process, and guidance to State contracting entities in determining whether a contract-related transaction is … professionals  vendors  contractors Topics covered in this Chapter:  Guidance and general contract processing … to unique requirements Information to assist agencies in managing and monitoring active contracts Procurement and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policies

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

SUNY Bulletin No. SU-360

… is not pensionable and not subject to across-the-board increases, must be included in the calculation of overtime, … Date of the BNP row inserted into Additional Pay will be retroactive. The Retroactive Overtime Processing  section … Override RGH Regular Pay Hourly Employee RGS Regular Pay Salary Employee NOTE: In instances where the earnings dates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employees

XI.8.A Centralized Contracts – XI. Procurement and Contract Management

… is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State … can be found on the  OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS … in the centralized contract. OSC approval is required for purchase orders and contracts valued at over $200,000 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contracts

Ardsley Union Free School District – Financial Management (2024M-13)

… Audit Objective  Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and … letter.  … Determine whether the Ardsley Union Free School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13

Falconer Central School District – Financial Management (2024M-52)

… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Avon Central School District – Financial Management (2024M-75)

… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit.  Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Brockport Central School District - Financial Management (2023M-107)

… Audit Objective  Determine whether the Brockport Central School District (District) Board of Education (Board) and … action. … Determine whether the Brockport Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

SUNY Bulletin No. SU-360.1

… is not pensionable and not subject to across-the-board increases, must be included in the calculation of overtime, … Date of the BNP row inserted into Additional Pay will be retroactive. The Retroactive Overtime Processing  section … Override RGH Regular Pay Hourly Employee RGS Regular Pay Salary Employee NOTE: In instances where the earnings dates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employees

Miller Place Fire District – Credit Cards (2024M-58)

… 86 charges totaling $40,198 were accompanied by purchase orders that lacked a detailed description of the items or … $14,544 and 25 charges totaling $10,005 had purchase orders that were approved by the District official making the … they are audited and approved for payment. Ensure purchase orders contain sufficient detail and are approved prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Actuarial Advisory Committee

… on the actuarial soundness and financial condition of the Retirement System and the Common Retirement Fund, and annually reviews …

https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committee

Gowanda Central School District – Financial Management (2024M-104)

… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. The continued …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104