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State Agencies Bulletin No. 1828.1
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonXII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Ordinary Death Benefit – Regional State Park Police Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … beneficiary. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… if you are eligible for PLS, we will send you a special Option Election Form so you can choose a PLS payment along … in some situations. Page updated 12/13 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is finalized. Eligibility To be eligible to choose a partial … of your reduced lifetime benefit. The lump sum payment is excluded from the COLA calculation. For More Information …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentState Comptroller DiNapoli Releases School Audits
… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … and adopting budgets that overestimated appropriations by an average of about $874,000 from 2012-13 through 2016-17. … increased to $2.9 million, exceeding the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … not grant the appropriate number of points to volunteers for participation in department responses nor accurately … Norwich – Budgeting (Chenango County ) The adopted budgets for the highway fund were not structurally balanced, as they …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B18-6-4)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … However, we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Batavia, Buffalo, Corning, Hornell, Lackawanna, Olean, Rochester, Salamanca, Syracuse, Watertown and White Plains. … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For an overview of … Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm For access to state …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town Board, which comprises four elected … Monitor the Town’s financial activity to ensure it is accurately recorded and reported on a timely basis. Insist …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is one in which a … real property taxes. Government-mandated nonexchange transactions (for example federal or state programs which … statement should be treated as a prior period adjustment. Account code 8015 should be used to reduce beginning fund …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to … The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are … the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … 600 students and 110 employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were … not adopted comprehensive written policies and procedures for processing payroll. The bookkeeper’s payroll duties were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionCayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties … Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4