Search
Overview – Governmental Accounting Standards Board
… for and disclosed in the financial reporting statements of public pension plans and participating employers. These … increase the transparency, consistency and comparability of pension information across governments. These accounting … governments to ensure pension transparency and consistency of information across governments …
https://www.osc.ny.gov/retirement/employers/gasb/overviewCUNY Bulletin No. CU-811
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 2627 in Bargaining … DC37, Local 2627 dated January 6, 2025, membership dues for employees in Bargaining Units T9 (Deduction Code 254) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-811-district-council-37-dc37-local-2627-dues-increaseCenter Moriches Union Free School District – Payroll (2024M-155)
… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping … overlapping game times and for dates when there were no games scheduled. Officials did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155CUNY Bulletin No. CU-821
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining … The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by IBT Local 237 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237State Agencies Bulletin No. 1354
… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces … legacy cost centers to the new accounting structure (Chart of Accounts) in SFS Affected Employees The accounting, … will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialCUNY Bulletin No. CU-785
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 2627 in Bargaining … DC37, Local 2627 dated April 22, 2024, membership dues for employees in Bargaining Units T9 (deduction code 254) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseUnified Court System Bulletin No. UCS-342
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 1070, in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 1070, shall be changed from $27.86 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increaseState Agencies Bulletin No. 2097
… increase for employees represented by DC37, Local 2627 in Bargaining Unit T9. Affected Employees Employees represented by DC37, Local 2627 in Bargaining Unit T9 are affected. Background Pursuant to … provided below. Effective Dates Changes will be effective in paychecks dated January 26, 2023. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2097-district-council-37-dc37-local-2627-dues-increaseUnified Court System Bulletin No. UCS-313
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 1070 in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 1070, shall be changed from $27.11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-313-district-council-37-dc37-local-1070-dues-increaseLynbrook Union Free School District – Purchasing (2022M-17)
… agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive … not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive … agent ensured staff followed the Districts purchasing policy for goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Cohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms. Key Findings The District … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… have established adequate controls over the claims processing function that allow claims to be audited in a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Westerlo – Selected Financial Activities (2013M-323)
… The Board has not adopted multiyear financial plans to address the water district fund’s deficit fund balance or the … to confirm that Justice Carl performed monthly bank reconciliations. We also found that neither Justice reconciled the bail account bank balances with the computerized bail reports. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. … financial activity is accurately and completely accounted for and that monthly bank reconciliations are performed and … budget-to-actual comparisons of revenues and expenditures for each fund as well as monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 … The purpose of our audit was to evaluate controls over fuel and the management of the Towns vehicle fleet for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, … was to review the Towns internal controls over salaries and benefits and over the billing and collection of ambulance …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Broadalbin – Leave Accruals (2014M-88)
… adequate records of compensatory time as required by the collective bargaining agreement. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Opinion 2006-6
… (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to … the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … distinguish between elective and appointive officers. It is well-established, however, that an elected officer …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Railroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … provides oversight of the inspection of railroad bridges in an effort to ensure public safety and decrease the risk of … require railroad bridge inspections to be conducted in accordance with formal bridge management plans and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-program