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Friendship Central School District – Fund Balance and Reserves (2022M-55)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property taxes were higher than … made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Compliance With the Clery Act
… whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The audit covered the crime reporting component for calendar year 2012. Background Security on the college campus has long been an important issue for students and their families. To address this concern, in …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actOpinion 2010-2
… Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, appeal …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2SUNY Bulletin No. SU-387
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023-2025 Recruitment and … of the agreement. Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment … The purpose of this bulletin is to provide agency instructions for processing the Academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted … appropriate prices, and received the quality and quantity of goods and services it procured during its response to … DMNA lacked documentation to support the reasonableness of the prices paid and how it selected vendors. Specifically, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesThe Child School – Compliance With the Reimbursable Cost Manual
… City children between 6 and 21 years of age. The School is certified to provide special education services for up to 239 children. Pursuant to the State Education Law, … years ended June 30, 2011, the School claimed about $26 million in reimbursable expenses for the special education …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-112
… agencies of the new dues structure change and dues rate for New York State Court Officers Association members. Affected Employees … Association, OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union Dues (Code 243 … agencies of the new dues structure change and dues rate for New York State Court Officers Association members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersWhat to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting Workers' Compensation Benefits page for … do not take contributions from salary earned in excess of the Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportSUNY Bulletin No. SU-370
… in the program. Maintain an employment record free of disciplinary penalty within the last three years; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityInternal Controls Over Selected Financial Operations
… forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs about 450 State and 3,880 federal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsState Agencies Bulletin No. 1378
… processing the 2013 and 2014 PEF OFPC Uniform Maintenance Allowance. Affected Employees Employees in the Fire … meet the eligibility criteria Background The OFPC Uniform Allowance Side Letter contained in the 2011-2015 Agreement … Uniforms signed 09/26/14 provide for a Uniform Maintenance Allowance. Effective Date(s) The 2013 and 2014 PEF OFPC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionUnified Court System Bulletin No. UCS-100
… Purpose To explain the automatic processing of the $800.00 Bonus Payment and to provide agencies … regular check, dated 8/23/06 Background Chapter 104 of the Laws of 2006, which implements the agreement between the State of … To explain the automatic processing of the $80000 Bonus Payment and to provide agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-paymentIX.12.G Check Clearance Patterns – IX. Federal Grants
… bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how … states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsState Agencies Bulletin No. 1554
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background … To provide agencies with the schedule for payroll submission and the dates for availability of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1469
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background … To provide agencies with the schedule for payroll submission and the dates for availability of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesFalconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Clarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46CUNY Bulletin No. CU-666
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions … The purpose of this bulletin is to provide instructions for processing payroll deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of … tanks X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer … funding objectives is the alignment of employer costs with the value of member benefits. Employers who offer their … generally have higher contribution rates, which results in higher annual costs. For example, if an employer chooses …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-rates