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SUNY Bulletin No. SU-162
… Purpose To inform agencies of a new Earnings Program. Affected Employees SUNY employees in … a Pay Basis Code of BIW Background OSC has created the new Earnings Program NBW (UUP Biweekly) to be used for … that are included in Earnings Program NBW. OSC inserted a new row on Position Data effective 7/9/09 and updated the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyVillage of Hewlett Bay Park – Financial Management (2022M-30)
… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The … the four fiscal years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Clymer Central School District – Payroll (2023M-168)
… pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total of $4,792 for … not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund balance that … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must … complete and attach the AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… and appropriateness of access. BOCES officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … provides fire protection services to Town residents and mutual aid to surrounding areas. Disbursements during …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsStamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … budgets that include the District’s actual needs, based on available current information and historical data and make …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… over payroll user access and payroll certifications for the period July 1, 2014 through December 31, 2015. … amounts to source documents for the payment of salaried employees, professional development hours or substitute employees’ days worked. The payroll certification procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Police Bulletin No. SP-122
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andHicksville Union Free School District – Purchasing (2016M-34)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $130.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34