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IX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsCapital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the East Moriches Central School District Orchard Park Central School District Oysterponds Union Free School District and the Salem Central School District
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … accumulated in excess of $2.4 million that should be used to benefit taxpayers by paying off debt, financing one-time … do not address oversight of the procurement process to ensure compliance. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion … a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local taxes (SALT) … on sales and user taxes. Tax Burden Increases The combined federal, State, and local tax burden in New York State was …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2022 Financial Condition Report
… Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets … applicable to a future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets … reporting period); and The difference between assets and deferred outflows of resources, and liabilities and deferred …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… (Bidding Group 1), $316.7 million of bonds maturing in 2025 through 2029 (Bidding Group 2) and $386.2 million of … . The Series 2019B Taxable Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ by Fitch Ratings, Inc. Find out how your government money …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsCUNY Bulletin No. CU-307
… automatic increases as follows: For salaried employees, all raise rows effective 9/19/07 will be inserted with the Action/Reason code of PAY/SAC . All subsequent rows for Annual employees will be updated using Reason code CSL . For hourly employees, all raise rows effective 9/19/07 will be inserted with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… the local economy, labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … to determine how to best educate our children and pay for it,” DiNapoli said. “My office’s report identifies the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli Report Highlights Where New Yorkers Work
… “It took the state nearly two years longer than the nation to regain those jobs and some regions are still struggling. This report focuses on how employment has changed across the state, and provides data to assist policymakers in examining job and workforce …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workOpinion 2000-7
… This opinion represents the views of the Office of the State … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of company …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Unified Court System Bulletin No. UCS-306
… Is in an eligible bargaining unit on 04/01/2022; and Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … on 04/01/2022 becomes eligible if they return to the payroll between 04/01/2022 and 03/31/2023. OSC Actions: OSC … employees who meet the eligibility criteria and have a Payroll Status of Active or Leave With Pay on 04/01/2022 by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloWest Valley Central School District - Financial Management (2018M-7)
… annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… Objective Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) … accurately paid and provided benefits to employees in accordance with CBAs and Board-approved contracts. We used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Leaves of Absence – Article 14 Benefits
… Half credit is given for sick leave at half pay. Since service is usually not credited for any period of time you do … send a request to the Retirement System for review. State Police employees will receive up to one year of service credit per incident while on Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets … adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyYates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38