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CUNY Bulletin No. CU-335
… automatically increase the biweekly deduction to $25.09 for the Dues (Code 231 ) and Agency Shop Fee (Code 220 ). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-335-international-brotherhood-teamsters-ibt-local-237-dues-andCUNY Bulletin No. CU-320
… 17, 2008 OSC Actions OSC will automatically increase the biweekly deduction for Union Dues (Code 246 ) and Agency … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-320-district-council-37-local-983-dues-and-agency-shop-feeTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… duties or design compensating controls. Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply with Town Law. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Opinion 91-63
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Economic and Demographic Trends – 2022 Financial Condition Report
… 2019 employment levels. New York Ranked 47th Nationwide for Personal Income Growth in 2021 Personal income in 2021 … in 2021, ranking third nationwide. New York ranked 25th for economic growth in 2021 (5.0 percent). Tennessee had the …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsOpinion 2000 - 13
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to … the first company (compare People ex rel. Ryan v Green, 58 NY 295, concerning the common law doctrine of incompatibility …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… brings the state pension fund’s holdings in Israel bonds to $267.8 million. “New York state’s pension fund buys Israel … of our investments there,” DiNapoli said. “In addition to providing a steady return for our pension fund’s members, … that so many other public funds have stepped forward to purchase bonds and support Israel, the only democratic …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… the possible disadvantage of overloadng the statement with information. In some situations, however, additional …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … that would adequately segregate the duties of day-to-day financial operations. As of November 2013 the … Adopt detailed written policies and procedures to ensure a strong system of internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of … for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s oversight of … and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards … The Fishers Island freight agent’s duties related to cash receipts are not adequately segregated, collections …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Wappingers Central School District – Fuel Accountability (2015M-135)
… Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … are secured each night. Review fuel transaction activity on a monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… and monitor building access accounts and badges used to access District buildings. Accounts and badges that are … did not have an adequate process for granting access to non-employees. Almost half of the active building access … 209 building access accounts and badges. Granted access to 39 individuals participating in continuing education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… were not properly recorded. For example, payroll and health insurance amounts, and the tax levy were entered on the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … the last fiscal year audited; the four subsequent years have not been audited. Ensure the past five fiscal year AFRs … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … could not assess the Village’s financial operations to make informed decisions. The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Hyde Park - Payroll and Time Records (2018M-225)
… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… New York State Comptroller Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after … economic challenges. Even now, New Yorkers are relying on state government to provide resources. I hope that the new …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryCUNY Bulletin No. CU-375
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 267 ) and Agency Shop Fee (Code 293 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-dues