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State Police Bulletin No. SP-185
… but is not included in the calculation of overtime. Tax Information The 2018 State Police Holiday Bonus payment is supplemental taxable income, will be included in the employee’s taxable gross and … the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-paymentState Police Bulletin No. SP-205
… from an authorized leave of absence, the agency must submit the following information on the Additional Pay page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key … Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… of our audit was to determine if internal controls over transfer station operations for the period January 1, 2011, … money collected with the amount of trash disposed at the transfer station. We found that over a three-month period in … of trash accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… advances made to current or former employees; Unrecovered salary correction payments or employee expense payments made … or other recipients of State funds. Process and Document Preparation: State agencies should have policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore … of the data. Verifying Data Has Been Backed Up and Can Be Restored – While many organizations perform some type … There are several steps entities can take to improve their ability to quickly restore …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of … to the State Comptroller. Statement No. 33 changes revenue recognition for expenditure-driven/ reimbursement type grants … consistent with the time frame currently used for revenue recognition. If the revenues are not available to finance …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsSUNY Bulletin No. SU-129
… based on the employee’s September 30, 2006 salary rate. The amount calculated will be rounded to the next whole … 30, 2006. OSC Actions After payroll processing for Pay Period 14L is completed, OSC will automatically insert … 2006 for the Salary Increase. The Action/Reason codes of PAY/SAC (Pay Rate Change/Mass Salary Increase) will be used. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-129-october-1-2006-3-salary-increase-employees-graduateState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) The board did not ensure that goods and services were procured in accordance with the procurement … prior to payment. None of the 18 purchases of goods and services tested, totaling $58,117 (11%), complied with the … in the most economical manner. Seven claims and 44 debit card transactions totaling $8,346 were paid prior to board …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-132
… health care expenses With the exception of State health insurance premiums, these expenses require a receipt. The … for health care expenses, including State health insurance premiums, will be processed through the payroll … Receipts are not required for health insurance premium reimbursement. The judges must be in Active status at …
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-lifeguardsIncorporated Village of Garden City – Check Signing (2021M-39)
… Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her signature to be affixed to checks without her being present. Alternate signatories did not sign in the …
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 (B6-14-10)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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)
… fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, … Chenango Valley Central School District Budget Review B4158 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of East Hampton – Budget Review (B7-13-17)
… Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local governments … are reasonable. The District’s proposed budget complies with the property tax levy limit. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of Niskayuna – Water Operations (2013M-328)
The purpose of our audit was to review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Agencies Bulletin No. 298
… following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. The yearly regular … additional deferment is now available to employees age 50 and over. These employees can defer up to $1000 in addition … of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts deferred in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103