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Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Worcester Central School District - Fund Balance Management (2022M-75)
… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Information Technology Access Controls (2021M-158)
… so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT control weaknesses were … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … supporting documentation … The purpose of our audit was to review the Highway Departments purchasing practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mGASB Statement 87, Leases
… right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or exchange-like … asset by the lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease … into a five-year contract with KD Industrial Company for office space in Wyoming County. After one year, the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesCUNY Bulletin No. CU-743
… the salary is equal to or greater than the ‘last one-year step.’ If the increment code is 7717 and the salary is not equal to the ‘last one-year step.’ If the increment code is 7715 and the salary is not equal to the ‘five-year step.’ No Increment – Salary Off Step If the increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-714
… the salary is equal to or greater than the ‘last one-year step.’ If the increment code is 7716 and the salary is not equal to the ‘last one-year step.’ If the increment code is 7714 and the salary is not equal to the ‘five-year step.’ No Increment – Salary Off Step If the increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… Position Number equals the NYS Position Number on the Job Data page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid Increment Code/Salary If the increment code is 0701 or 0703 and the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 2080
… for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous Giving. Affected Employees All … SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment Online enrollment can be utilized for … Data (Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data). Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… This category includes educational vocational and school counselors. Engineers 55070 Design Engineers Design …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the period from … targets and plans to contribute toward EO 88 and complied with the Guidelines. However, OGS relied on the Sheridan …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsComptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1690
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … Allowance is not pensionable and is not included in the calculation of overtime. Communication to Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … in northeastern New York State and has a population of approximately 51,600. The County is governed by the County …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brookhaven-Comsewogue Union Free School District , New Lebanon Central School … appropriately and effectively.” Brookhaven-Comsewogue Union Free School District – Professional Services (Suffolk …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1354
… of payroll charges. Effective Date(s) Institution pay checks dated April 2, 2015 and Administration pay checks dated April 8, 2015 Eligibility Criteria All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1345
… by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was … as a tool for agencies to identify outstanding checks and take appropriate action. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksState Comptroller DiNapoli Releases School Audits
… The district’s failure to solicit competition may result in obtaining services on unfavorable terms and conditions, … officials did not always procure goods and services in accordance with board policy. Although auditors found the … have assurance that goods and services are being procured in the most economical way. Poland Central School District – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsDutchess County Industrial Development Agency – Management Practices (2013M-251)
… 2012 to May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven … tax exemption incentives over the life of their contracts, in part, because of their plan to create jobs in Dutchess … agreements, five totaling $14,351,627 were not reported on the Public Authorities Reporting Information System …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management