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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… (i.e., permanent removal from service) of a tangible capital asset. A government that has legal obligations to … future asset retirement activities related to its tangible capital assets should recognize a liability based on GASBS 83. Assets …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsCUNY Bulletin No. CU-359
… Data Salary Plans The agency should create a position on the Position Data page effective December 31, 2008, … employees, the appropriate increment code should be used on the 12/31/08 row. For any employee who is due a January … year. Time Entry The agency must enter one (1) day of RGS on the Time Entry page for 12/31/08 for annual employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsCarthage Central School District - Financial Condition (2018M-93)
… District officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Payment for Service Credit – Article 14 Benefits
… Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did not begin taking … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditDanby Fire District – Claims Audit (2020M-149)
… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… repeat the process at least every five years as required by law. Ensure that District officials and personnel comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalRockland County – Court and Trust Funds (2019M-45)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … controls to safeguard and account for court and trust funds for the period January 1 2013 through August 15 2018 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45State Police Bulletin No. SP-84
… paychecks dated 7/27/05 Background Pursuant to Chapter 103 of the Laws of 2005 which implements the Arbitration Award … increase ( PRO ) effective 4/07/05 Command Pay increase ( COM ) effective 4/07/05 Maintenance Allowance increase ( MTA … where the employee's bargaining unit is 62. Command Pay (COM) For employees whose bargaining unit is 62 and have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Division of Housing and Community Renewal Bulletin No. DH-139
… Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … Date: 03/27/2025 (A) or the date employee returns to the payroll Annual Addl Earnings: $4,000 Earnings End Date: Leave … Amount Leave Blank Goal Balance: Leave Blank Control-D Report Available After Processing: The following Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesState Agencies Bulletin No. 1599
… letter contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association … to receive the April 2017 Longevity Payment: Active on the appropriate payment effective date; and In a BU02, … the employee’s taxable gross and is subject to employment taxes and income taxes. Federal, State and New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1599-april-2017-civil-service-employees-association-csea-longevity-paymentChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Sullivan County Community College – Information Technology (2017M-123)
… breach notifications and disaster recovery testing and updating. Implement environmental controls to mitigate the … environment. … Sullivan County Community College Information Technology 2017M123 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Appropriations exceeded expenditures by $11.1 million or 7.8 percent from 2014-15 through 2016-17. Recalculated … treasurers did not issue duplicate press-numbered receipts or prepare adequate accountabilities for all ECA collections. … Adopt realistic annual budgets based on historical trends or other known trends and use appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… retained. Take further action to enforce obligations owed by offenders and locate victims to whom restitution is owed. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsDuanesburg Central School District – Information Technology (2021M-40)
… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Andes …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Accounts Payable Advisory No. 72
… to assist with voucher processing when acquiring real property (i.e., land). This includes processing voluntary and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
Determine whether Town of Plymouth Town officials adequately accounted for secured and properly procured fuel and motor oil inventories
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16