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Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls … in the 2013 fiscal year. Key Findings The Board did not establish adequate internal controls over the receipt and … the questionable financial transactions identified in this report and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue … contain sufficient descriptions to determine the benefits, rights and responsibilities of all parties to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Cazenovia Central School District – Financial Condition (2015M-327)
… Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District … operates three schools with approximately 1,500 students and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327SUNY Bulletin No. SU-91
… the Lump Sum Payment. Affected Employees Active employees in Bargaining Units 08 and 41 with the following pay basis … payments. Effective Date Payments may be made beginning in Administration Pay Period 18 Lag, check dated December 17, … To pay eligible employees, payments are to be processed in the Time Entry panel using earn code DLP for employees due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-91-suny-discretionary-lump-sum-payments-2003-2004SUNY Bulletin No. SU-82
… Purpose To explain agency procedures for processing the Lump Sum Payment. Affected Employees … between UUP, GOER, and OSC, certain employees who were part-time during the 1996 academic year may receive … be employed for both the fall and spring semesters are due a lump sum of $317. Employees anticipated to be employed for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-82-suny-discretionary-lump-sum-payments-2002-2003State Agencies Bulletin No. 777
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 … employees will continue at 1.3% of earnings as referenced in Payroll Bulletin No. 646 issued June 30, 2006. Agency … These amounts should be adjusted accordingly when a change in job status results in a salary decrease. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeSUNY Bulletin No. SU-63
… Purpose To explain agency procedures for processing the Lump Sum Payment Effective Date(s) … 1998 between UUP, GOER and OSC certain employees who were part-time during the 1996 academic year may receive … be employed for both the fall and spring semesters are due a lump sum of $306. Employees anticipated to be employed for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-63-suny-discretionary-lump-sum-payments-2001-2002Capital – 2021 Financial Condition Report
… 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 also facilities for education, government, …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … ineligible individuals. Direct supervisors did not always sign time sheets as required. Key Recommendations Consult …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Division of Housing and Community Renewal Bulletin No. DH-109
… this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees represented by District Council 37 (DC37), Local 1359, in Bargaining Unit 67 are affected. … deduction for Union Dues (Code 224) based on the annual salary amounts as follows: Annual Salary Deduction Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseIndigent Legal Services Fund
… or the roles and responsibilities of OILS, please contact: Melissa Mackey, Director of Research (518) 486-3068 Melissa[email protected] … Indigent Legal Services Fund …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundClyde-Savannah Central School District – Financial Condition (2015M-338)
… Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and … operates two schools with approximately 840 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Fabius-Pompey Central School District – Information Technology (2016M-237)
… the District’s management of network user accounts and security settings for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Victor Central School District - Financial Management (2019M-62)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Selected Wage Investigation Procedures
… and child labor, help improve working conditions for adults, minors, and individuals with disabilities. … amounts assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as … critical in promoting compliance and in recovering amounts for aggrieved workers. The Department reported collecting $31 …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresCUNY Bulletin No. CU-173
… Purpose To explain agency procedures for processing increases. Affected Employees Salaried … and High Pressure Plant Tenders (BU TM) are not eligible for the increase Background Pursuant to the Memorandum of … the City University and the following Bargaining units for District Council 37, Locals 983(TM), 1597(TU) 1797(TX) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-173-additional-compensation-fund-acf-increase-blue-collar-staffExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net … in either case. Business-Type Activities Enterprise Funds Governmental Activities Water and Sewer Parking …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Oswego County – County Bridge Maintenance (S9-13-8)
Oswego County County Bridge Maintenance S9138
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of North Salem - Agricultural Exemptions (2018M-194)
… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for … May 6, 2013. Background The Hudson City School District is located in Columbia County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324