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Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… whether Department officials provided adequate oversight of operations to ensure financial activity was properly … The Treasurer did not provide sufficient oversight of the bookkeeper hired to account for the Department’s … as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

Latham Fire Department – Length of Service Awards Program (2016M-279)

… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279

Town of Hume – Financial Management (2014M-333)

… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002   … and other purposes $65,796,103 $    80,776   Statements of individual pension plans and external investment pools are … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets

Wyandanch Union Free School District – Budget Review (B20-7-7)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget … the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Town of Murray – Capital Projects (2014M-086)

… did not adequately oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were … a separate bank account as required by the Local Finance Law. Key Recommendations Establish a maximum authorized … project. Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

Town of Lewis – Highway Purchases (2014M-103)

… in Lewis County and has a population of approximately 850. It is governed by an elected five-member Town Board. …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Town of Day – Supervisor’s Records and Reports (2014M-225)

… 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

Bemus Point Central School District - Financial Management (2019M-216)

… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions

… consumable goods and no transfer of an asset (to the State) occurs when services are provided although there are … ISP; electronic mail service provider; World wide web WWW site design; web search engine providers; WWW site … correspondence, brochures, renewal notices, etc. using US Postal Service and priority or overnight delivery …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service

CUNY Bulletin No. CU-834

… Purpose:  The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2025 Increments and provide instructions for payments not processed automatically. Affected … – Mass Increment Payment Exception Report This report is a preliminary listing of employees who appear ineligible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-834-july-2025-city-university-new-york-cuny-increments

CUNY Bulletin No. CU-788

… Purpose:  The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2024 Increments and provide instructions for payments not processed automatically. Affected … – Mass Increment Payment Exception Report This report is a preliminary listing of employees who appear ineligible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-increments

CUNY Bulletin No. CU-714

… not processed automatically. Affected Employees Employees in Bargaining Units CB, PC, T8 and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … Increments are effective 07/01/2021 and will be processed in Institution Pay Period 08C, paychecks dated 07/15/2021. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-increments

State Agencies Bulletin No. 2080

… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for … a copy of the authorization card. SEFA Continuous Giving is a donation without an end date. Beginning in 2023, SEFA … The purpose of this bulletin is to provide instructions for processing payroll deductions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaign

CUNY Bulletin No. CU-743

… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July … the eligibility criteria are affected. Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible Professional …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-increments

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… and invoke the recapture provision, as appropriate, if a recipient does not meet performance expectations. Establish …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management

Contributing Toward Your Retirement – Career Plan

… the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members …

https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirement

Contributing Toward Your Retirement – New Career Plan

… a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members As a Tier 6 …

https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirement

Contributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits

… a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members As a Tier 6 …

https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirement