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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Opinion 90-48
… based solely on the allegations of these residents, may find the bus company not to be a responsible bidder. General … based solely on the allegations of these residents may find the bus company not to be a responsible bidder …
https://www.osc.ny.gov/legal-opinions/opinion-90-48CUNY Bulletin No. CU-625.5
… Payroll Bulletin CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and … has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly … deductions (e.g., deferred compensation and union dues). With respect to the deduction for union dues, because OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… by Payroll Bulletin CU-625.5 Purpose To provide agencies with an updated list of unions that submit membership and … has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly … deductions (e.g., deferred compensation and union dues). With respect to the deduction for union dues, because OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… by Payroll Bulletin CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and … has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly … deductions (e.g., deferred compensation and union dues). With respect to the deduction for union dues, because OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.2
… Purpose To provide agencies with an updated list of unions that submit membership and dues transactions via … because OSC is not a party to the relationship between the unions and its members and because the process for initiating … union membership varies by union, OSC must rely upon the unions for the information necessary to determine whether and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.1
… Purpose To provide agencies with an updated list of unions that submit membership and dues transactions via … because OSC is not a party to the relationship between the unions and its members, and because the process for … union membership varies by union, OSC must rely upon the unions for the information necessary to determine whether and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6251-updated-procedures-initiating-or-terminating-payrollDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Opinion 2003-3
… of the program (see 2002 Opns St Comp No. 2002-2, p 4; 1994 Opns St Comp No. 94-32, p 57). A service award … valuation. The valuation shall take into account the age, and such other factors as the actuary deems appropriate, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3New York State Common Retirement Fund
… For a breakdown of the retirement system, see NYSLRS Fact Sheet . NYS Common Retirement Fund Reports Third Quarter, … Fiscal Year 2025-26 Results: Pension Fund Valued at $297.8 Billion …
https://www.osc.ny.gov/common-retirement-fundColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… bank accounts on a monthly basis. The District contracts with a bookkeeper who performs bank reconciliations only at …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsTuition Assistance Program – Metropolitan Learning Institute
… certifying students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement program designed to provide funds for paying tuition costs in … Metropolitan served about 550 students. Tuition costs average $16,500 per program. We reviewed a sample of 125 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteState Agencies Bulletin No. 346
To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep … by the employee that full hours were worked, except for time charged to accruals for vacation and other leave … the system should also include the signature of the official’s supervisor, when applicable, to certify the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on … to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalState Agencies Bulletin No. 2131
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the 2022-2023 Firearms Training and Safety … The purpose of this bulletin is to provide agencies with instructions for processing the 20222023 Firearms …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we … Corporation officials provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanState Agencies Bulletin No. 2082
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the 2021-2022 Firearms Training and Safety … The purpose of this bulletin is to provide agencies with instructions for processing the 20212022 Firearms …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetySUNY Bulletin No. SU-355
… Purpose: The purpose of this bulletin is to provide agency instructions for … the campus president are affected. Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-suny