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Town of Albion – Financial Management (2021M-29)
… finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a Justice Court … liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made 12 credit card …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… of Columbia (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at … Town facilities. Key Findings Of the 144 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at the Town Municipal Center. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… as a portion of the Code Enforcement service counter and call buttons at an accessible height. Three components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Beacon City School District – Information Technology (2023M-143)
… user accounts are additional entry points into a network and, if accessed by attackers, could potentially be … included: 153 student accounts, 89 nonstudent accounts, and 39 shared and service accounts. Develop written procedures for adding, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Details About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … SGA Introduction We will be performing an audit at your organization. As a public official entrusted with handling … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Restricted Escrow Fund Deposits (e.g. Eminent Domain, Payroll taxes, Refund Account, Bid deposits, etc.) Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsAdministrative Hearings
… were incorrectly denied a benefit, such as a disability retirement benefit or retirement service credit, you are … Hearing Administration staff will send each applicant an email invitation. On the day of the scheduled hearing, you … entitled to the benefit you seek by presenting evidence in support of your claim. A hearing record is made and will be …
https://www.osc.ny.gov/retirement/members/administrative-hearingsState Agencies Bulletin No. 2080
… card, must be used as the Deduction Code. Authorization cards that have been modified must be returned to the … will either be a one-time donation or a continuous gift until it is changed or discontinued by the employee. … made via the authorization card will be a continuous gift until changed or discontinued by the employee. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignCUNY Bulletin No. CU-743
… by agency code, then by employee. NHRP708 – Mass Increment Payment Exception Report This report is a preliminary listing … appropriate salary and Increment Code 9999 effective 07/01/2021. Appointments Effective July 1, 2022 To allow for … and Increment Code Updates for employees who on the payment effective date: Are in a grade 980 position; and …
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 … employee’s record will not be updated: Position and Job Do Not Match If the Position Number equals the NYS Position …
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
… by agency code, then by employee. NHRP708 – Mass Increment Payment Exception Report This report is a preliminary listing … and Increment Code Updates for employees who on the payment effective date: Are in a grade 980 position; and … name in alphabetical order. NHRP704 – Mass Increment Payment Report This report identifies all employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-834
… inform agencies of OSC’s automatic processing of the July 2025 Increments and provide instructions for payments not … 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-834-july-2025-city-university-new-york-cuny-incrementsGASB Statement 87, Leases
… asset to the lessee by the end of the contract, and have no termination options. These should be reported as a …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB … from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance Statement … Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Agencies Bulletin No. 1705
… Purpose To provide agencies with instructions for submitting the … 03009 Office of the Attorney General Background Pursuant to the recommendations of the Committee on Legislative and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-electedState Agencies Bulletin No. 1664.1
… for union dues (except Courts, SUNY and CUNY) Background A recent internal review of the procedures for initiating and … file submissions directly into PayServ. Other unions do not currently have the capability to do so. Agencies will no longer be allowed to process union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-union