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Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Butternuts – Highway Facility Capital Project (2021M-94)
… transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings The Board … transparently planned and monitored the highway garage and salt shed capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Port Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES On September 23, 2001, President Bush issued Executive Order … in place to identify and prevent payment to entities on the Specially Designated Nationals and Blocked Persons List on the Office of Foreign Assets Control’s website . Should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining … action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131CUNY Bulletin No. CU-613
… employees in Bargaining Unit TT with Union Dues (Code 231) and Agency Shop Fee (Code 220) and increase as follows: … Current Biweekly Rate New Biweekly Rate 220 $45.47 $48.96 231 $45.47 $48.96 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorCUNY Bulletin No. CU-399
… 2010 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-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-628
… Purpose To notify agencies of an automatic dues increase for IBEW … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of an automatic dues increase for IBEW …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Ending Your Membership – Police and Fire Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipEnding Your Membership – New Career Plan
… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… officer or employee with an employer that participates in the New York State and Local Retirement System. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipCUNY Bulletin No. CU-524
… Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-524-service-employees-international-union-seiu-local-246-duesXVI.3.G Legal Compliance – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 1200 – Generally … Conflicts between Legal Provisions and GAAP) Process and Document Preparation: GAAP basis reporting requires the … financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required … financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … Treasurer files the required annual financial report in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160CUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting salary and/or Additional Pay … of PAY and Additional Pay earn codes were not adequate to identify certain salary or additional pay transactions … bulletin informs CUNY payroll staff of new PayServ codes to use when submitting salary andor Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyUnified Court System Bulletin No. UCS-173
… Employees in Bargaining Unit SG who are members of the Association of Supreme Court Reporters Within the City of New York Effective Date(s) Employees in Bargaining Unit SG who are members of the Association of Supreme Court Reporters Within the City of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-173-association-supreme-court-reporters-within-city-new-york-duesNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled high under Christmas … are in need of a helping hand. Consider the opportunity for charity giving this holiday season to help those less … reflect on the fact that we have so much to be thankful for …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetings