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Onteora Central School District – Information Technology (2015M-92)
… 1, 2013 through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked … by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. Had …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some … are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - … are withdrawn by the federal awarding agency and the award is considered expired. In some instances, the life of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCity of Little Falls – Financial Condition (2021M-54)
… over-reported fund balance from 2017 through 2019 by more than $200,000, and the Council did not receive … finances. General fund balance declined to about $244,000 (by 52 percent) at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Village of Nelsonville – Financial Operations (2012M-242)
… The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is … by an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the 2012-13 … were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCity of Ogdensburg - Payroll Processing – (2014M-207)
… of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted appropriations … Mayor and six Councilors. Key Findings City officials did not ensure that internal controls over payroll processing … expenditure totals into the central accounting records, but does not review the individual employee names and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning and …
https://www.osc.ny.gov/legal-opinions/opinion-96-15SUNY Bulletin No. SU-350
… 2023 Increase to On-Call Pay and provide instructions for payments not processed automatically. Affected Employees: … adjustments owed to employees who received any on-call payments at the current amount using Earnings Code SBN or SBU … the associated standby overtime/recall adjustment payments paid using the following earnings codes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesCUNY Bulletin No. CU-621
… – Rate Increases Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … sequence number. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must calculate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-337
… Purpose To explain the procedures for processing payments for CUNY faculty who have been awarded a summer research … be reimbursed by the CUNY Research Foundation (CUNY RF) for research work performed. The payment is processed through … This bulletin explains the procedures for processing payments for CUNY faculty who have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-337-2008-cuny-research-foundation-grant-payments-summerCUNY Bulletin No. CU-300
… be reported using the attached Summer Research Lag Payment Schedule. The earnings are pensionable and subject to dues. … Authorization Form and the Summer Research Lag Payment Schedule for initial check date. Agency Actions The agency … will commence using the Summer Research Lag Payment Schedule . Earnings: Amount to be paid each pay period. Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-300-2007-cuny-research-foundation-grant-payments-summerCUNY Bulletin No. CU-370
… be reported using the attached Summer Research Lag Payment Schedule. The earnings are pensionable and subject to dues. … Authorization Form and the Summer Research Lag Payment Schedule for initial paycheck date Agency Actions The agency … provided by the CUNY RF Payment Authorization Form is June 2, the first check will be July 16; if the work completion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerCity of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Keene Central School District – Claims Processing (2015M-299)
… Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with approximately 165 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299City of Newburgh – Budget Review (B22-6-10)
… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that … budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10State Agencies Bulletin No. 1785
… must be entered no later than Pay Period 18 Lag (check dated December 24, 2019) and Pay Period 19 Current (check … the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for Yonkers … deposit advice statement. OSC has prepared the attached letter explaining the tax rules governing educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsState Agencies Bulletin No. 1785.1
… impacted by this bulletin. Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first … taxable amount through Time Entry, use the Earnings Code EDA and enter the following information into the Time Entry … last date of the pay period Earnings Code Amount: Enter EDA For Administration pay cycle agencies, transactions must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… including household and personal care items, video streaming services and clothes that were made by the former …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsWage Theft Investigations
… timely and whether these efforts are successful in recovering funds for injured workers. Our audit covered … unpaid wages, withheld wages, and illegal deductions. In 2013, the Division recouped nearly $23 million in wages and interest on behalf of more than 12,700 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigations