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Andover Central School District - Financial Management (2018M-145)
… and adopted budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from … officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … pay rates for part-time employees in either a policy or by resolution. Key Recommendations Segregate duties related …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Agencies Bulletin No. 1305
… payment of $225 will be paid to all eligible employees in April 2014. Chapter 491 of the Laws of 2011 implemented … agency use the week of 03/03/14. The report will be sorted by Department ID, then by employee name in alphabetical order. NPAYTMP57 – April 2014 Retention …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentComptroller DiNapoli Releases Municipal Audits
… Franklin , Genesee County Industrial Development Agency , Greenville Fire District , Town of Knox , City of Long Beach … that the community is receiving the expected benefits. Greenville Fire District – Capital Reserve (Orange County) … Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-254
… S9 subsequently transfers into another bargaining unit after the effective date of the Adjustment to Basic Annual … date of 04/04/2018. Updating Subsequent Job Data Rows After the Final File is Sent to OSC Agencies must submit job … OSC will upload the final file into PayServ on 03/22/2018, after all job requests for Bargaining Unit S9 are complete. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-254-march-2018-adjustment-basic-annual-salary-bargaining-unit-s9State Agencies Bulletin No. 1922
… lifeguard titles with a Comp Rate Code of HRY or ANN on or after the 2020 Payment Effective Date are eligible to receive the applicable 2020 increase. OSC Actions After agency processing for Administration Pay Period 7L or … 2020 Payment Effective Date but becomes eligible after the effective date: A row will be inserted on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityState Agencies Bulletin No. 924
… York State and the New York State Correctional Officers Police Benevolent Association (NYSCOPBA) and provides salary … employees in Orange, Dutchess, and Putnam counties who are not receiving LOC pay. The amounts are as follows: April 1, … Comments: Enter explanation of adjustment Control-D Report Available After Processing The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherSUNY Bulletin No. SU-223
… Employees Employees designated management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter 55 of the Laws of … Discretionary Parity Salary Increase should be processed in Administration Pay Period 9L, paychecks dated 08/12/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andSUNY Bulletin No. SU-219
… Employees Employees designated management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter 491 of the Laws of … SUNY M/C Discretionary Salary Increase should be processed in Administration Pay Period 5L, paychecks dated 06/17/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-219-april-2015-state-university-new-york-suny-management-andMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… The State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSUNY Bulletin No. SU-363
… Non-Pensionable Lump Sum Payment amount in half and round to the nearest cent. This is the maximum amount the … Possible Full-Time Hours (amount determined in Step 2) and round to two decimal places. This is the employee’s … 4. Multiply the Approximate Work Percentage by $3,000 and round to the nearest cent. This is the Total Prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. We … district employees and their dependents. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughExamples from GASB Statement 34 - Statement of Net Assets
… Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsCanajoharie Central School District – Fuel Purchasing (2021M-170)
… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … and capital plan including a formal detailed plan for reserves. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Ephratah – Accounting Records and Reports (2022M-138)
… Ephratah Supervisor’s Records, Reports and Deposits (2016M-311) …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planDalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic budgets and … Determine whether the DaltonNunda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92