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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-29

Town 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-s9-24-28

City 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-s9-24-35

City 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-26

Beacon 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-143

CUNY 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-increments

CUNY 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-increments

CUNY 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-increments

State 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-campaign

CUNY 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-increments

GASB 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-leases

Unified Court System Bulletin No. UCS-266.4

… 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 … the payroll deduction in PayServ for those unions that do not currently submit membership and dues transactions via …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payroll

Comptroller DiNapoli Releases Municipal Audits

… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Barnard … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits

DiNapoli Releases Mid-Year State Cash Report and Review

… and a mid-year report on revenue trends, released today by New York State Comptroller Thomas P. DiNapoli. In spite of … All Funds through the first half of the fiscal year was up by 4.2 percent from a year earlier, or $2.7 billion, …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-review

State Comptroller DiNapoli Releases School Audits

… Bethlehem Central School District – Credit Cards (Albany County) Auditors reviewed 128 credit card claims and found … Guilderland Central School District – Cash Disbursements (Albany County) District officials have ensured that cash …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits

January 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-trusts

State 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-elected

State 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