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Town of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Wappinger – Financial Condition (2013M-94)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 … Develop realistic revenue and expenditure estimates for the annual budgets. Maintain a detailed record of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Newark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40IX.2.A Acronyms – IX. Federal Grants
… Domestic Assistance or CFDA) ASAP Automated Standard Application for Payments CCR Central Contractor Registration CFDA Catalog … DUNS Data Universal Numbering System Identification Number for Grantees and Payees ED Department of Education EFT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsOpinion 88-60
… and 17.09 providing that lands acquired with the aid of funds made available pursuant to articles 15 and 17 of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-79
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received … the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … of grant funds, including the repayment of principal and interest of any loan, constitutes "program income". The …
https://www.osc.ny.gov/legal-opinions/opinion-88-79SUNY Bulletin No. SU-344
… and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New York State Teachers’ … agency, no additional action is required. Note: A CAL employee who works Summer Session and is terminated as a CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… on or after 08/18/2022, the agency must request a Position Change on the Job Action Requests page effective 08/18/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsState Agencies Bulletin No. 2006
… to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain … The overtime factor used by the New York State Payroll System (PayServ) for affected employees at DOCCS who are … and the original Hours/Units/Amount as a positive value. Retirement Information: Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain … The overtime factor used by the New York State Payroll System (PayServ) for affected employees at DOCCS who are … and the original Hours/Units/Amount as a positive value. Retirement Information: Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainCUNY Bulletin No. CU-709
… Salaried Employees For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC … To submit increases on subsequent rows, request a Pay Change with the Action/Reason code of Pay Rate Chg/CSL … Hourly Employees For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalSUNY Bulletin No. SU-359
… on or after 08/15/2024, the agency must request a Position Change on the Job Action Requests page effective 08/15/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsOpinion 88-14
… -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county … the county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county may report the money to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 1878
… on the Assembly Special Allowance payroll has an allowance change during the year, the total earnings received for the … Leave With Pay on 12/26/2019 and who do not have a status change or change in salary through 12/31/2020. Members who are newly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureDiNapoli Statement on Sentencing of Special Education Provider
… District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will … for students with special needs are spent as intended and not used to line the pockets of unscrupulous …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates … finances by ensuring that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207State Comptroller DiNapoli Releases Municipal Audits
… 125 real property tax exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions … made during the audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the board. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialAndover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. … Board annually appropriated fund balance that was not used to finance operations and adopted budgets that overestimated … statutory limit each year. When these funds are added back to the general fund, recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145