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Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Mexico Academy Central School District –Financial Management (2016M-219)
… Oswego County. The District, which operates five schools with approximately 2,000 students, is governed by an elected … reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use reserve funds as … and fund balance when needed, to balance the budget with the understanding that these budgetary revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … to support purchasing decisions and payments. As a result of this weakness we reviewed 76 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in … authorized by the credit card policy. … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Friendship Central School District –Procurement (2016M-175)
… and Wirt in Allegany County. The District, which operates one school with approximately 360 students, is governed by an … professional services. The purchasing agent and claims auditor did not always ensure that purchases were made in … The Board should require the purchasing agent and claims auditor to regularly monitor compliance with the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… select real property tax exemptions. Town officials agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81State Agencies Bulletin No. 2251
… TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing … year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitWallace Fire District – Board Oversight (2024M-126)
… financial operations. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Agencies Bulletin No. 2351
… TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing … year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitOpinion 90-31
… or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, maintain and operate … field. The ordinance, local law or resolution providing for such action must establish a committee composed of a … Law, §353-a does not prescribe the number of votes needed for the committee to act. Section 41 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 93-28
… 284 agreement) SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 … improvement of highways may be expended only in accordance with an agreement entered into between the town board and the … and 282 of the Highway Law must be expended in accordance with the agreement, section 279 was repealed and section 282 …
https://www.osc.ny.gov/legal-opinions/opinion-93-28CUNY Bulletin No. CU-514
… 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency Shop Fee (Code 220) for titles listed below: Title New Biweekly Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andRetirement System Membership – State Police Plan
… when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… you must complete and file a membership application with the Office of the State Comptroller. Special Plan … you are employed as a regional state park police officer with the New York State Office of Parks, Recreation and …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipXI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can … 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System … to Financial Operations REV. 03/19/2012 … The process for establishing and paying retainage against a contract can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageState Agencies Bulletin No. 1119
… To inform agencies of new earnings codes and procedures for repaying the 2011-2012 PEF Deficit Reduction Plan, the … service. When the query is run, agencies will be prompted for an Emplid. The query results will provide the calendar year total for each of the 2011-2012 PEF, M/C and SCF CSEA Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicOpinion 92-55
… You state that the village supplies this private system with water pursuant to Village Law, §11-1120. You ask whether … district outside the village the right to make connections with the mains of such village for the purpose of drawing …
https://www.osc.ny.gov/legal-opinions/opinion-92-55XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Units from processing and paying duplicate invoices. With few exceptions, as described later in this section, … on invoice number 123, it can create a second voucher with invoice number 123-2 in the Invoice Number field to make … reconcile the invoice numbers and payments on e-Supplier with invoice numbers, payments and accounts in their systems. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsSUNY Bulletin No. SU-294
… purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – … which implemented the 2019-2023 Agreement between the State of New York and the Communications Workers of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employees