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State Police Bulletin No. SP-122

… increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks … Shop Fee (Code 263) for New York State Troopers who are in the bargaining units listed below. Bargaining Unit Code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-and

State Police Bulletin No. SP-115

… increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks … Shop Fee (Code 263 ) for New York State Troopers who are in the bargaining units listed below: Bargaining Unit Code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-and

Mount Pleasant Central School District – Financial Condition (2015M-82)

… The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82

Fire Island Union Free School District – Leave Accruals (2015M-289)

… records were accurately recorded for the period July 1, 2014 through August 31, 2015. Background The Fire Island … The District, which operates one school with approximately 50 students, is governed by an elected seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289

Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)

… objective of our audit was to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 … The BOCES, which provides more than 90 educational and administrative services, is governed by an elected … $333 million. Key Finding BOCES officials purchased goods and services and disposed of assets in accordance with …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194

Albany City School District – Payroll (2017M-97)

… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Albany City School District is located in the City of Albany in Albany County. The District, which is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97

Accounts Payable Advisory No. 74

… with Proactis as of October 19 th , 2023, resulting in the decommission of the eMarketplace. Effective … purchase orders by email to vendors previously enrolled in the eMarketplace. … Updated guidance related to the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissioned

Unified Court System Bulletin No. UCS-331

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-331-new-york-state-court-officers-association-nyscoa-dues-decrease

IX.7.D Cost Allocation – IX. Federal Grants

… of payroll costs across various federal projects. In addition, certain non-personal services may also be … can reasonably be assignable to such cost objective in accordance with relative benefits received. Agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocation

Moriah Central School District - Cash Management (2019M-65)

… earnings were maximized. Had officials invested idle funds in a financial institution with higher available interest … funds for investment. Ensure idle funds are invested in a manner, within legal limits, to maximize interest …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65

Rockland County Community College - Employee Benefits (2020M-5)

… cost savings by reducing the costs of employee benefits. Key Findings The College overpaid $4.6 million to the County … 16 were inaccurate, for a net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the …

https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5

IX.12.G Check Clearance Patterns – IX. Federal Grants

… pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of … the clearance pattern reflects how those checks clear the bank account in the days following the date the checks are … for the time that federal funds are held in state bank accounts. Guide to Financial Operations REV. 03/19/2012 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patterns

Town of Johnstown – Payroll (2014M-55)

… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …

https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55

New York State Comptroller DiNapoli Statement on Federal Tax Reform

… "The House and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local tax deductions will hurt many New York taxpayers. Both plans … costs for essential infrastructure investments. "These tax schemes are coupled with broader budget proposals that …

https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reform

Hicksville Union Free School District – Purchasing (2016M-34)

… 2015. Background The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau County. The … operates nine schools with approximately 5,250 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34

Village of Fort Johnson – Claims Processing (2016M-324)

… was to examine the Village’s claims processing procedures for the period June 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key … claims are adequately documented, properly supported, for legitimate Village purposes and approved prior to …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324

XIX.2 Overview – XIX. Project Costing (PCIP)

… and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial transactions over the life of a project for all stakeholders. The Project Guide along with the … Coach, Training Material, JAA-PPM101-035 Create Projects for Federal Grant Transactions using the Project Guide. Guide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overview

Accounts Payable Advisory No. 35

… not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. … request approval. … Selecting the Appropriate Payment Term and Scheduled Due Date …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-terms

Overview – Governmental Accounting Standards Board

… state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted …

https://www.osc.ny.gov/retirement/employers/gasb/overview

DiNapoli Announces Elliott Auerbach to Oversee Local Government Division

… he has appointed Elliott Auerbach as deputy comptroller for the Division of Local Government and School … Auerbach will head the division responsible for monitoring the finances of local governments and school … a graduate of Hofstra University. He starts on May 16. His salary is $150,000. Find out how your government money is …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-division