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SUNY Bulletin No. SU-323
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PBANYS working … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2029
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … System (PayServ) for affected M/C employees at DOCCS is .00125. Effective Dates: The new overtime rate is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1889
… December 2020 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the minimum hourly wage be increased for seasonal and other non-statutory positions to $14.00 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Comptroller DiNapoli Releases School Audits
… and the Scotia-Glenville Central School District . "In an era of limited resources and increased accountability, … storage tanks are not adequately secured or inspected. In addition, district officials did not compare fuel … provide cybersecurity awareness training to all employees. In addition, officials did not disable or remove unnecessary …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … sign time cards showing their approval, and pre-approval for overtime was not required. In addition, the town does not … the town made purchases from the board member’s business for more than $3,000. Town of Caton – Supervisor’s Records …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Economic and Demographic Trends – 2021 Financial Condition Report
… and enhanced unemployment benefits provided through the federal relief packages. NYS GDP Just Over $1.4 Trillion in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Municipal Audits
… determine how much fund balance should be maintained. As a result, the town maintained unreasonable fund balance levels, … revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by … $735,000 as of December 31, 2020, or 69% of the 2021 fund appropriations. The board also did not establish …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Summitville Fire District . “In today’s fiscal climate, budget transparency and … record and account for court moneys accurately and in a timely manner. The board also did not audit the court’s … records and reports or ensure sufficient controls were in place to prevent or detect fraud or abuse. As a result, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… , North Shore Public Library and the Town of Westerlo . "In today's fiscal climate, budget transparency and … of claims approved by the board for payment was included in the board minutes and the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsAvoca Central School District – Payroll (2025M-14)
… pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Comptroller DiNapoli Releases Municipal Audits
… in the check book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure … balances. The last annual financial report that was filed with the Office of the State Comptroller was for the 2010 … did not ensure that the highway superintendent complied with competitive bidding requirements or the town’s …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2022 Financial Condition Report
… available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased … From Prior Year At the end of State Fiscal Year (SFY) 2021-22, the General Fund balance was $31.7 billion, an … funds* reported a combined operating surplus of $18.7 billion, increasing the fund balance to $55.5 billion. …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to … These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Comptroller DiNapoli Releases Municipal & School Audits
… Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total … accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the board as required. The clerk also did not: accurately …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fund Financial Data – 2021 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataTravel/Conference Claim Requirements – Travel and Conference Expense Management
… interchangeably in this section. Both refer to a claim for reimbursement by the local government or school district for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsCooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … action. … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… to finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104