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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… link between services provided and supporting revenues. The statement describes four categories of nonexchange … or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsUnified Court System Bulletin No. UCS-132
… allowance $500 legal reference materials allowance $1,500 health and wellness allowance There are three additional categories that … association dues and educational events education programs health care expenses With the exception of State health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for Lifeguards. Affected Employees … To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsBeacon City School District – Budget Review (B6-14-10)
… deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Incorporated Village of Garden City – Check Signing (2021M-39)
… complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing … Determine if the Incorporated Village of Garden Citys Village check signing …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Beacon City School District – Budget Review (B6-13-10)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328City of Newburgh – Budget Review (B6-14-25)
… budget does not include an amount to cover the City’s required contribution toward costs for the Community Oriented … Include an appropriation to cover the City’s required contribution for the COPS program. Review the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. The yearly regular … "Catch Up" provision, available to employees in each of the last three years prior to normal retirement age, has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002West Genesee Central School District - Capital Assets (2023M-128)
… District officials did not always properly monitor and account for the capital assets that we tested, and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were … or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103CUNY Bulletin No. CU-460
… Staff Nurse (Hourly) Nurse Practitioner Effective Date(s) Payment will be made in a separate check dated 2/21/13. There is no direct deposit for this payment. Background The 2012 Health Specialty Differential payment for employees in the classified staff titles of Staff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-460-2012-cuny-nurses-health-specialty-differentialAccountability for Traffic Ticket Surcharges
… high-volume non-criminal cases from the court system and free the courts to concentrate instead on the more serious … Analyze system and source documentation (e.g., traffic tickets) for traffic stops that resulted in multiple traffic tickets subject to the surcharge cap to identify and correct …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesState Comptroller DiNapoli Releases Audits
… been procured in the most economical manner and in the best interest of the taxpayers. District officials paid $1.2 … in 2013 and 2014. Somers Central School District – User Accounts and Software Updates (Westchester County) District … software updates to help prevent against unauthorized use, access and loss. In addition, officials did not periodically …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-253
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-253-suny-downstate-location-stipend-gsnu-employees-representedState Police Bulletin No. SP-172
… Purpose To inform the Division of State Police of OSC’s automatic … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ … page for Earnings Code EXP. If an employee is appointed to an ineligible position effective after receiving the 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-payState Police Bulletin No. SP-164
… automatic processing of the 2015 State Police Hazardous Duty Pay. Affected Employees Employees of the Division of … State Troopers (PBA), provides for an annual hazardous duty payment. Effective Date(s) The 2015 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-164-2015-state-police-hazardous-duty-payState Police Bulletin No. SP-163
… Purpose To inform the Division of State Police of OSC’s automatic … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ … page for Earnings Code EXP. If an employee is appointed to an ineligible position effective after receiving the 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-pay