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Southampton Union Free School District – Financial Management (2024M-43)

… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Town of Albion – Financial Management (2021M-29)

… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… reimbursements were adequately designed and operating effectively for the period January 1, 2015 through October …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… at the Town Hall. Specifically:  Six components in the restrooms, such as mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as accessible parking with painted … physical accessibility for the 13 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)

… Municipal Center. Specifically:  Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …

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)

… Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation  City officials should … physical accessibility for the 30 components identified in this report. City officials agreed with our findings and …

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)

… to work and were paid for working. Establish City-wide payroll processing policies and written procedures that …

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)

… be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control weaknesses that we communicated confidentially to District officials, we found that officials did not:  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

Details About the Audit Process

… with handling public resources, you are responsible for using those resources effectively, efficiently, … to the final report. It describes what auditors look for and their professional auditing standards. Our staff will … will help make this process easier and less time-consuming for you and produce more meaningful results for your …

https://www.osc.ny.gov/state-agencies/audits/details-about-audit-process

IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions

…   Lottery Tickets Lottery games ticket sales. 32406   Video Lottery Receipts from Video Lottery Terminals (VLTs) at horse racing facilities. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts

Administrative Hearings

… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing … benefit you seek by presenting evidence in support of your claim. A hearing record is made and will be provided to you … by: Email: Email the Hearing Administration Bureau. Mail: Hearing requests sent by regular mail will be …

https://www.osc.ny.gov/retirement/members/administrative-hearings

State Agencies Bulletin No. 2080

… general deduction record on a weekly basis. An error report of transactions not processed will be sent to the …

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

CUNY Bulletin No. CU-743

… 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-743-july-2022-city-university-new-york-cuny-increments

CUNY Bulletin No. CU-714

… position;  and Have a Pay Basis 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. … CUNY Bulletin No CU714 …

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

… 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-increments

CUNY Bulletin No. CU-834

… Purpose:  The purpose of this bulletin is to inform agencies of OSC’s automatic … Number on the Job Data page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. … steps. Agency Actions – Pay Period 7C: Agencies must review employees in Additional Remuneration (REM) Titles …

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

… the remaining 46 months. The agency must determine if it is reasonably certain that they won’t exercise this … has two four-year renewal options. If the agency decides it’s reasonably certain it will exercise the first extension, but not reasonably …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… Permanent Fund (PN) 8021 Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of Year: $000 $100 The …

https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts

State Agencies Bulletin No. 1705

… processing these increases will be provided in a separate Payroll Bulletin. Effective Date(s) Administration Pay Period … the effective date of 12/27/2018 (beginning of the payroll period), and the salary of $110,000. Pay Change … regarding this bulletin should be directed to the Payroll Earnings mailbox. … To provide agencies with …

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

… This bulletin supersedes Payroll Bulletin 1664. Purpose To … who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A … Other unions do not currently have the capability to do so. Agencies will no longer be allowed to process union dues …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-union