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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Wage Subsidy and Transitional Employment Programs
… Purpose To determine if the Office of Temporary and Disability Assistance (Office) adequately … outcomes, including the extent to which the overall goal of permanent, unsubsidized employment is achieved. This … jobs, and reimburse employers for costs (i.e., cost of the wages and fringe benefits paid to participants during …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsSUNY Bulletin No. SU-323
… titles represented by PBANYS working at a SUNY University Hospital. Affected Employees Employees in certain Agency … 28050 Effective Dates The new overtime rate is effective 1/20/2022. Agencies should begin using the new Time Entry … OT Override. Agencies must include an explanation in General Comments or Time Entry Comments that this overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesUnified Court System Bulletin No. UCS-303
… one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year for … or Justices who are newly appointed using the Action Hire or Concurrent Hire with a Comp Rate Code of LEG and a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOperational Advisory No. 22
… right to a vendor, eliminating the need to mail, print and fax, or manually email PO’s purchase orders to vendors. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryOversight of Selected Aspects of Traffic Controls
… initiates reviews referred to as proactive studies where it determines there is a need to evaluate an intersection. … the following: Our review of 78 intersection studies found it took the ICU an average of ten months (41 weeks) to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsCity of Long Beach – Budget Review (B18-7-5)
City of Long Beach Budget Review B1875
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated … To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the CaledoniaMumford Central School District Genesee Valley Board of Cooperative Educational Services Heuvelton Central School District Syracuse City School District and the Your Home Public Library
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOversight of Private Career Schools
… the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … private career schools in New York State. The intent of these career schools is to provide graduates with …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsLake Placid Central School District – Transportation State Aid (2023M-95)
… transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not benefit from the … (SED) approval. In addition, if officials do not properly file the aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key Recommendations Ensure that transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Select Financial Management Practices at the Office of Transportation and Parking Operations
… To determine whether financial management practices at Stony Brook University’s (Stony Brook) Office of Transportation and Parking Operations (TPO) are appropriate and reasonable. Our … IFR accounts have operated with a cash deficit balance for at least four consecutive years. Overall, the Transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the … Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a two-year private, … To determine whether New York Career Institute complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has … Town of Mansfield Financial Management and Claims Processing …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241DiNapoli: Monster Beverage Needs To Diversify Board
… Common Retirement Fund (Fund) has filed a shareholder proposal with Monster Beverage Corporation calling on the … gender and racial diversity on its board. The Fund's proposal is co-sponsored by the Connecticut Retirement Plans … We urge Monster Beverage to take action in response to our proposal,” said Francis X. Bielli, Esq., Executive Director …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Unified Court System Bulletin No. UCS-295
… Purpose The purpose of this bulletin is to provide agencies with instructions for manual payment of … detailed in the Labor Relations Memorandum are extended to Management/ Confidential and Unrepresented employees (BU … eligibility is being determined; and Has been authorized to carry a firearm on duty between January 1 of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawTown of Hornellsville – Financial Management (2025M-102)
… (Board) effectively manage fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund balances that, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Comptroller DiNapoli Releases Municipal Audits
… Milford , New Woodstock Fire District , Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … No 1 Town of Milford New Woodstock FD Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-338
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Location Pay, Location Pay Mid-Hudson and … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increases