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State Agencies Bulletin No. 1349
… letter contained in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 Agreement between the State of New York and the Public Employees Federation (PEF), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outContract Advisory No. 4
… Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment Sequence “0”) created in the SFS must use a Business Unit/Department ID combination …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… and manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money … $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit period. Officials did …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentWorcester Central School District - Fund Balance Management (2022M-75)
… Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and … action. … Determine whether the Worcester Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not … of the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementMount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Opinion 2001-10
… to a town unless so required by town board resolution. You ask whether a town must require vendors to certify claims …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Opinion 2002-11
… number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General … company calls other than emergency rescue and first aid squad calls, as set forth in section 217(c)(vi)(A) of the … number of calls of an emergency rescue and first aid squad, and an additional twenty-five points for responding to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11The Economic Impact of the Great Outdoors
… from the Finger Lakes to the beaches and shores of Long Island. According to the State Office of Parks, Recreation … rural parts of New York, as well as some communities on Long Island, as documented in a previous report by the Office …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsVillage of Mexico – Financial Management (2023M-170)
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Corning City School District – Claims Auditing (2023M-105)
… Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s objectivity and … conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Rye City School District – Payroll (2024M-2)
… payroll costs were incurred. Improperly paid an employee $239 for overtime they did not work. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… a competitive method to procure professional services and insurance coverage from seven vendors totaling $855,265. Key … is sought periodically for all professional service and insurance coverage vendors. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… for at least nine years, workers’ compensation for 10 years and unemployment for 31 years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mScarsdale Union Free School District – Overtime (2022M-105)
… B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Enforcement of Mitchell-Lama Surcharge Provisions
… whether surcharges are being appropriately assessed and collected at Mitchell-Lama housing developments … by the New York City Department of Housing Preservation and Development (HPD). This audit focused on the income affidavits submitted for the 2012 calendar year and related processes. Background HPD is the nation’s largest …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1045
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Update for certain … 13, 2011 Background CSEA has notified OSC that there is no change to the dues rates for 2011. However, each January an … and Agency Shop Fee amounts for employees who receive a change in annual salary effective after their first check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1045-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 1221
… Shop Fee amounts for part-time, annual salaried employees are calculated based on the employee’s part-time percentage. … Authorized CSEA Dues and Agency Shop Fee amounts are not adjusted if an employee receives a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1221-civil-service-employees-association-csea-local-1000-dues-and-agencyState Agencies Bulletin No. 1294
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase for certain employees … 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 Effective Date(s) Institution paychecks dated January … increase the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1294-civil-service-employees-association-csea-local-1000-dues-and-agency