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Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2State Agencies Bulletin No. 726
… moved to graded positions since April 1, 2003 or will move in the future Background Pursuant to Chapter 103 of the Laws … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees … to a graded position with the same grade, the N/S salary can be retained upon movement to the graded position. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… Account (see Section 6.Z – Processing Payments for the USPS and Related Postal Services ) of this Chapter. … the Business Unit has not received. For example, it is not appropriate to submit a voucher prior to receipt of … please contact the Bureau of State Expenditures’ Customer Service at (518) 474-4868 or [email protected] . T Land …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… revenue funds of the State. Fringe Benefits costs refer to those disbursements incurred by the State for the benefit … of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health … year using Effective Dated rows. When the FBIC process is run it will apply the most recent Effective Dated Redirect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… revenue funds of the State. Fringe Benefits costs refer to those disbursements incurred by the State for the benefit … of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health … year using Effective Dated rows. When the FBIC process is run it will apply the most recent Effective Dated Redirect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewDiNapoli Issues Report on Transparency of Village Fiscal Activities
… requirements. By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesOpinion 92-36
… a county-wide E911 system. Specifically, we interpret the definition of "911 service area" to mean the entire … The statute, however, clearly evinces the intent that the funding mechanism provided for by article 6 is to help … the legislation, then, is to provide counties with a "...funding mechanism to assist in the payment of the costs …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Comptroller DiNapoli Releases Municipal Audits
… depositing cash that exceeds the policy’s overnight cash level. Cash receipt duties were not adequately segregated and … plan to govern the budget process or the appropriate level of fund balance to maintain in each fund. City of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1891
… If the employee does provide new form(s), agencies must update the employee’s Federal, State, and/or Local Tax Data … for North America>Employee Pay Data USA>Tax Information>Update Employee Tax Data. Select the Federal Tax Data page. … Tax Data pages with the same effective date as above and update the Special Withholding Tax Status to “Maintain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who … 2021 and intend to claim exemption in 2022 must file a new Form W-4 by February 15, 2022 to claim exemption for tax year … New York State Department of Taxation and Finance requires form IT-2104-E (Certificate of Exemption from Withholding) to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Town of Bethany – Town Clerk Fees (2017M-226)
… 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Sempronius Fire Company – Financial Activities (2017M-231)
… August 31, 2017. Background The Sempronius Fire Company is affiliated with the Three Town Fire District in Cayuga … for the Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Unified Court System Bulletin No. UCS-355
… a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. … is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s … the Payroll Register. The Earnings Description UCS Blazer Non Pen and UCS Uniform Blazer Allowance and the amount paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Agencies Bulletin No. 1909
… All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. Background Chapter … Payment Effective Date Check Date Institution 1 Lag 04/01/2021 03/25/2021 04/22/2021 Administration 1 Lag 04/01/2021 04/01/2021 04/28/2021 Eligibility Criteria Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Agencies Bulletin No. 2019
… implemented the 2019-2023 Agreement between the State of New York and PEF, provides for a salary increase of two … employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row will be … cycle, and the agency will receive the automatic validation salary warning message, “Requested salary rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, … units that implement the provisions of the Statement to do so. Therefore, the following changes will be made to the USA effective for fiscal years starting on or after July 1, 2001: Trusts that benefit your municipality or …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsTuition Assistance Program – LIM College
… students through an integrated approach utilizing the classroom, internships, and the fashion industry at large. …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … close gaps in the budget decreases the fund balance that is available to cover unforeseen shortfalls in revenue or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School District Audits
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator … FSA, DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) District … the policies as required. Kenmore-Town of Tonawanda Union Free School District – Change Orders (Erie County) The board …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119