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Gowanda Central School District – Financial Management (2016M-368)

… School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools … For the 2013-14 through 2015-16 fiscal years, the Board and District officials overestimated expenditures by a total … limit. The Board did not adopt a written reserve policy and three reserves appear to be overfunded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368

Clymer Central School District – Financial Management (2016M-187)

… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

Port Byron Central School District – Financial Condition (2014M-71)

Port Byron Central School District Financial Condition 2014M71

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Accounts Payable Advisory No. 12

… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field

Lewiston-Porter Central School District – Financial Condition (2014M-202)

LewistonPorter Central School District Financial Condition 2014M202

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Jefferson Central School District – Fund Balances (2015M-236)

… 6, 2015. Background The Jefferson Central School District is located in the Delaware and Schoharie County Towns of … which operates one school with approximately 250 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one … cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Greene Central School District – Financial Condition (2016M-17)

… fund balance, where allowed by law, or use the reserve funds for their designated purposes … Greene Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

East Rockaway Union Free School District – Purchasing (2015M-253)

… Purpose of Audit The purpose of our audit was to review the District’s practices and … Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Piseco Common School District – Authorized Investments (2023M-172)

… loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy annually, but did not ensure the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

State Comptroller DiNapoli Statement on 2025 State of the City Address

… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

Accounts Payable Advisory No. 22

… also facilitates Minority and Women Owned Business Entity (MWBE) reporting. Without this reference, MWBE spending will not be accurately captured in the New York … System. Therefore, Business Units’ quarterly and yearly MWBE utilization reporting will be understated and not …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

SUNY Bulletin No. SU-256

… the employee remains eligible. If the Pay Basis Code is HRY or BIW, the agency must submit a Reason code PAY/CRT … that are calculated by the system based on annual salary, such as OT for Annuals (OTA) and Holiday Pay (HPA), resulting … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-and

Opinion 2006-11

… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town … to purchases from the store. December 29, 2006 Robert H. Hafner, Esq., Attorney at Law Town of Queensbury 1 …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

Other Bulletin No. 41

… submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along with a new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-41-april-2018-state-university-construction-fund-scf-civil

State Agencies Bulletin No. 1574

… Bulletin 1574.1. Purpose To provide agency instructions for processing the 2017 Institution Teacher Summer Session … as determined by the facility Eligibility Status Contracts for 21P teachers will end on the last day of the academic … in the time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1574-2017-summer-session-payments-institution-teachers

Opinion 92-20

… permanently used by it for a meeting hall or exhibition grounds ..." (emphasis added). Further, Not-For-Profit … ordinance "any exhibition or entertainment held on the grounds of a town or county [agricultural or horticultural] … from such exhibition or entertainment by the lease of its grounds for such purpose" (emphasis added). Not-For-Profit …

https://www.osc.ny.gov/legal-opinions/opinion-92-20

State Agencies Bulletin No. 1996

… No. 1996.1 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows DOH to establish a temporary overtime rate of 2.5 times the … from overtime earned at or after 11:00 pm on 12/01/2021 due to the difference in the OT rate approved for payment. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certain