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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Orleans County. The District, which operates three schools with approximately 870 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to use fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Jamestown City School District – Financial Condition (2015M-120)
… 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Steuben County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan to reduce excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… percent statutory limit. The District’s sick leave records are not accurate and are not being periodically reconciled. Key Recommendations … not be used. Ensure that unrestricted fund balance amounts are within statutory limits and develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsHigh Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain … for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the negotiation of a separate rate for distinctive programs instead of using the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … and waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with … and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Wallace Volunteer Fire Department – Board Oversight (2024M-125)
Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125State Agencies Bulletin No. 985
… dated 5/26/10, Pay Period 3L Background Chapter 10 of the Laws of 2008, Article 8, Section 131.6 of the Civil … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … earnings that are automatically calculated by the system (i.e. overtime); agencies must separate earnings by pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeCUNY Bulletin No. CU-536
… for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-536-cuny-retroactive-salary-rate-increases-steamfitter-andCUNY Bulletin No. CU-561
… Purpose To provide agency instructions for processing the December 2016 Uniform Allowance Payment Affected … of overtime. Deduction Information for Inactive Employees All general deductions for employees whose Payroll Status is … Uniform Allowance Payment is taxable income, subject to all employment and income taxes. The payment amount will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-561-december-2016-uniform-allowance-paymentArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… that specifies the level of service to be provided by the vendor and clearly states your needs and expectations, … protection of personal, private and sensitive information. In addition, it is very important for local governments and schools to know who (any vendor or subcontractor) has access to their personal, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s securities industry increased … by 47 percent in 2008 after the financial crisis. Bonuses have fallen four times since 2008, with an average decline of … the fourth consecutive year of growth in profits, which have nearly doubled since 2015. Recessions and economic …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… The Western Regional Off-Track Betting Corp. (OTB) spent at … use of his official vehicle and keep mileage logs, as all employees were required to do. He also did not pay the … following the OTB’s policy. Key recommendations: Ensure all employees assigned take-home vehicles complete and file …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksState Agencies Bulletin No. 1945
… Employees Employees on Workers’ Compensation leave are affected. Background New Action/Reason for Workers’ … with a Workers’ Compensation injury related to an assault are entitled to two years of leave but only one year of Workers’ Compensation benefits. These employees are removed from the Workers’ Compensation leave code and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… support from or voted against 1,900 individual directors at over 600 portfolio companies that lacked robust climate …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… Thomas P. DiNapoli announced. "Ms. Hart tried to game the system and used her position of trust to steal tens …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementCredit for Previous or Military Service – Regional State Park Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … an earlier tier of membership does not always result in a better benefit. Please review your options carefully before …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-service