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Port Jervis City School District – Financial Condition (2022M-152)
… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… – pdf] Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) … and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and … Determine whether the Herkimer Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectGlen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not … with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that … policies or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andCicero Fire District – Financial Condition (2023M-132)
… the District’s financial condition and fund balance. If the Board does not adequately control expenditures and monitor and … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132State Agencies Bulletin No. 884
… deduction records when processing these payments. Payroll Register and Employee’s Paycheck The Earn Codes LSA or LSI will appear on the payroll register. The Earn Code description “Lump Sum Payment … Questions about this Bulletin may be emailed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… surplus fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… officials generally agreed with our recommendation and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Wainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education Board adequately audited claims before payment and ensured that each was approved for appropriate purposes and adequ
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240CUNY Bulletin No. CU-415
… to Bargaining Unit CC. OSC Actions The new Bargaining Unit CD and the new Benefit Program CDD have been established for … agency shop fee code 276 are now valid for Bargaining Unit CD. The flat dollar amount for dues and agency shop fee is … below to reflect the change in bargaining unit from CC to CD effective 11/18/2010. Job Code Job Title 019281 EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programState Agencies Bulletin No. 1160
… will be distributed to the employee’s current or most recent agency. 2009: Employees who received a Uniform … using the overpayment earn code or the AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andCUNY Bulletin No. CU-212
… biweekly CUNY Administrative Fee deductions. 441 CUNY Replacement Card Fee: This code is to be used to process a one-time fee for replacement of lost/stolen cards. Note : Enrollment for this … amount based upon the plan option or fee amount. Salary Refund Exchange Processing (AC230s) All deductions taken for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitState Agencies Bulletin No. 1082
To provide procedures to the Office of Mental Health OMH for new Time Entry Earnings Codes to be used to report Extra Service
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhFairview Fire District – Financial Operations (2024M-138)
… whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed … As a result: The Board improperly assigned the duties of the District Treasurer (Treasurer) to an independent … balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Cooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Unified Court System Bulletin No. UCS-23
… for Submitting a Transaction Open the Gen Deduction CD (Agency) panel Path Name - Start - Compensate Employees - Maintain Payroll Data U.S. - Use - Gen Deduction CD (Agency) - Update /Display All Enter the EmplID. Select …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… appropriate usage: Earn Code Description Usage Calculation SBU Standby Unclassified Regular standby for unclassified … Standby that was submitted without Earn Codes OTA and SBU for unclassified employees. Same calculation as for SOU … Standby that must be submitted with Earn Codes OTA and SBU for unclassified employees. System calculates .01955 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedUnified Court System Bulletin No. UCS-76
… processing of the 2003 Factor Change Adjustment payment for Judges and provide agencies with additional information … and the Office of the State Comptroller, a new method for paying judges will be implemented by the end of calendar year 2004. For calendar year 2004, the total amount of regular earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesState Contract and Payment Actions in October
… Recovery Centers Inc. and $2.6 million with Mercy Medical Center. Council on the Arts $1 million with the Corning … $1.2 million with Upstate Orthopedic LLP for clinical imaging services. New York State Thruway Authority $274 … program awards to attract and grow optics, photonics and imaging companies in the Finger Lakes region. $4 million …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdown