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IX.12.A Key Provisions – IX. Federal Grants
… exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state funding in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are required to …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hume – Financial Management (2014M-333)
… did not use prior years’ budget-versus-actual operating results when preparing and adopting budgets. Key … in order to develop budgets that are based on prior actual results and expected future changes. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for … Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal … unless the Superintendent and Board implement budget cuts in the 2020-21 budget. Key Recommendation Reevaluate the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Murray – Capital Projects (2014M-086)
… 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as … work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the Local Finance …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
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 … The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by an …
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 … the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and approve all …
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
… transaction. (A transaction is exchange or exchange-like when each party in the contract receives or gives up … Noncancelable Lease Period The noncancelable period is when neither the lessee nor the lessor can terminate the … $50 per hour. Each excavator rented in the past 10 years was used for over 500 hours per year. A new construction …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesCUNY Bulletin No. CU-743
… Rate Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the eligibility criteria for one of …
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
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … – Mass Increment Payment Exception Report This report is a preliminary listing of employees who appear ineligible … based on information available as of the date the report is produced. Included on the report is one of the following …
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; and Have a Comp Rate Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the … this payment may be directed to the Director of University Payroll Systems and Operations. Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
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
… of General Services, Chapter VI Miscellaneous, Subchapter A, General Rules Part 355, Charitable Contributions through … authorization card. Enter the Effective Date for the first day of the current, unconfirmed pay period according to the … Changes Employees who want to change a SEFA deduction may do so by visiting www.sefanys.org or by completing a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignCompliance With Executive Order 88 – Energy Efficiency of State Buildings
To determine if the Office of General Services has developed targets and plans to effectively meet its contributions toward Executive Order 88 and
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)
Franklin County Fiscal Stress 2013M252
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252