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Fort Ann Central School District - Fund Balance Management (2018M-119)
… appropriations by more than $2.03 million or 6 percent from 2015-16 through 2017-18. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119State Agencies Bulletin No. 2184
… 6 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 368 of the Laws of 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024Town of Dayton - Supervisor's Records and Reports (2019M-189)
… records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189State Agencies Bulletin No. 130
… code 314 with 317) and adding negotiating unit 87 for this insurance program. Affected Employees Employees in … will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. … Processing Agency may need to start or cancel a deduction for an employee with this code, using the Gen Deduction CD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programOverview – Career Plan
… if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; Lump sum …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – Police and Fire Plan
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … form of termination pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – New Career Plan
… Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; Lump sum …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … form of termination pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … form of termination pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and …
https://www.osc.ny.gov/retirement/publications/1511/overviewCUNY Bulletin No. CU-128
… Amount: Amount to Paid Agency Actions The earn code UA6 and the payment amount will be displayed on the payroll … register. The earnings description Uniform Allowance CUNY and the amount will appear on the check or direct deposit … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. Attachment A - Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-128-december-2001-uniform-allowance-payment-cuny-titlesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Operational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderPenfield Central School District – Financial Management (2015M-162)
… Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Elmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida … taxpayers. Develop realistic budgeted appropriations based on prior year’s results and anticipated operations to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben … include realistic estimates of appropriations based on actual needs and that estimates for the planned use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Baldwin Public Library – Payroll (2013M-335)
… 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Yorkshire – Financial Management (2021M-109)
… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … take corrective action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109