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SUNY Bulletin No. SU-313
… calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $32,438 or more is 1% of the adjusted biweekly gross. There is no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseCUNY Bulletin No. CU-705
… OSC that certain health insurance rates are changing for CUNY employees with health insurance coverage through the … Effective Dates Effective paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Serven Volunteer Fire Company – Board Oversight (Seneca County) The board did not … all money as required and allowed a member to handle hall rental revenue. Border City Fire District – Board Oversight … chief, who was also a director of the Border City Hose Company, entered into an unauthorized contract with a private …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionReal Estate Advisory Committee
… Real Estate Corporation JoAnn Hanson President and Chief Executive Officer Church Investment Group L. Duane Jackson … Member Alinea Capital Partners, LLC Rosey Miller Chief Executive Officer Regional Investment & Management Deborah Ratner Salzberg Principal Uplands Real …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeII.3.B Establish Control – II. New York State Financial Accounting
… records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide … year, contract encumbrances, and the carryover period for an appropriation. Outstanding liabilities, payable from … by the agency prior to the end of the fiscal year. For more information about appropriation accounting, lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXVII.2 Overview – XVII. Lapsing Appropriations
… on June 30 or the first business day following if June 30 falls on a non-business day. Local Assistance, Community … 15 or the first business day following if September 15 falls on a non-business day. SUNY and CUNY State Operations … 30 or the first business day following if September 30 falls on a non-business day. CUNY Stabilization Account and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… life remaining Percent utilized Flood code Historical code Square footage Deed number Proceeds received upon disposition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationVillage of Deposit – Claims Auditing (2023M-173)
… (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 … Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate … Deposit Village Board of Trustees Board required adequate support for credit card claims …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Pine Valley Central School District - Financial Management (2019M-35)
… 2018-19 budgeted appropriations, exceeding the statutory limit by more than $1.8 million. Despite the District … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… by the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and … cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund balance exceeded statutory limitations. District … Develop a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… report - pdf] Audit Objective Determine whether extra-classroom activity (ECA) clubs and central treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mPoughkeepsie City School District – Information Technology (2019M-166)
… classify and develop effective controls over PPSI. Ensure all necessary personnel receive up-todate IT security awareness training. Ensure that all IT services are provided based on a formal service level …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Waverly Central School District - Financial Operations (2019M-136)
… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136