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Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 1363
… agency instructions for processing the 2014 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … the Laws of 2011 provides an appropriation for a Uniform Cleaning and Maintenance Allowance to eligible M/C employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedCUNY Bulletin No. CU-517
… Campus Security Officer (full-time) Be in Active pay status for at least 100 working days from June 1 to November … CUNY SS/Med Deficiency GARNSH Garnishments 603 TIAA Before Tax Arrears 604 TIAA After Tax Arrears Tax Information These … Checks If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentWest Valley Central School District – Financial Management (2013M-178)
… reserve funds for the period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is … reserves totaled more than $2.1 million at June 30, 2013. District officials could not demonstrate a planned need … which had a balance of more than $380,000 as of June 30, 2013. Instead, District officials levied real property taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178State Agencies Bulletin No. 2028
… of ANN on the payment effective date; and Did not have a withholding recommendation approved by DOB. Promotion … a performance advance in the higher grade in April 2022. Withholding Recommendation If the agency determines the full … 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/2028-april-2022-managementconfidential-mc-performance-advancesMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… July 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in … and repeatedly appropriated fund balance to reduce the tax levy. However, because of the District’s surpluses, the … but are not limited to, increasing necessary reserves, paying off debt, financing one-time expenditures and reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mState Agencies Bulletin No. 1931
… that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with … PayServ, will be lapsing and will no longer be available for use in PayServ. Effective Dates Effective 09/15/2021 and … chartfield string effective beginning of the pay period for the following check dates: Cycle Date Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… statements consist of the following: Statement of Net Position (reporting government-wide) Statement of … the Balance Sheet – Governmental Funds to the Statement of Net Position Statement of Revenues, Expenditures, and Changes … Funds to the Statement of Activities Statement of Net Position – Proprietary Funds (emphasizing major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsCUNY Bulletin No. CU-706
… prorated for employees with a work percentage other than 100% on the payment effective date. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkSUNY Bulletin No. SU-58
… Additional Pay After the agency cut-off date (8/28/2001) for period 11L, OSC will automatically insert a row to start a new contract on the Contract Pay Panel for the 2001-2002 semester for employees who have, as of 8/16/2001: An employee status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pComptroller DiNapoli Releases State Audits
… are needed. Metropolitan Transportation Authority: Staten Island Railway – On-Time Performance (2015-S-56) The Staten Island Railway’s (SIR) on-time performance percentage …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, §140: A … p 762; 16 Opns St Comp, 1960, p 56). Article 8, §1 of the State Constitution, which inter alia , prohibits a …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Compliance With Jonathan's Law
… days, provide the qualified person with a written report on the actions taken to address the incident (Actions Taken … record requests, 32 percent (20) were either not provided on time or not provided at all. In addition, Facilities … Key Recommendation Provide updated guidance to Facilities on their responsibilities related to Jonathan’s Law …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawState Comptroller DiNapoli Releases Municipal & School Audits
… board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … the former bookkeepers did not maintain time records to support the hours for which they were paid, and one … unrecorded receipts and voids enabled the former clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0XVI.4.A Cash and Investments – XVI. Financial Reporting
… markets that a government can access at the measurement date. Level 2 inputs are inputs – other than quoted prices – … within Level 1 that are observable for an asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for an asset or liability. The fair value hierarchy gives the highest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsUnified Court System Bulletin No. UCS-293
… issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2020 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-andOpinion 99-5
… the regents, or with any municipal or district body having control of such a library, or with the trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84