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Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… [read complete report – pdf] Audit Objective Determine whether the … overfunded reserves. Provide an adequate annual reserve report and adopt written multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Rhinecliff Fire District – Board Oversight (2024M-154)
… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days … Develop and adopt policies, procedures and plans for the District’s financial operations. Ensure an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected … (methyl chloride) chlorate chlorofluorocarbon (HCFC-22) chromium (Cr) chromium (VI) cobalt molybdenum …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsCUNY Bulletin No. CU-613
… Actions OSC will identify employees in Bargaining Unit TT with Union Dues (Code 231) and Agency Shop Fee (Code 220) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorCUNY Bulletin No. CU-597
… benefits rate changes. Affected Employees CUNY employees with health insurance coverage through the City of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-597-city-new-york-health-insurance-rate-changesCUNY Bulletin No. CU-401
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T9 represented by District Council 37, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-401-district-council-37-local-2627-dues-and-agency-shop-feeCUNY Bulletin No. CU-400
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Units TH and CC represented by DC 37, Local 384 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-400-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-399
… dated February 11, 2010 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231 ) and Agency … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-586
… by the International Brotherhood of Teamsters, Local 237 in Bargaining Unit TS Effective Date(s) Paychecks dated May …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-586-international-brotherhood-teamsters-local-237-maintenancePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… complete report - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased … did not independently verify whether retirees were living and still eligible for coverage. Key Recommendations … process to periodically monitor the status of all retirees and their spouses and dependents receiving health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceCUNY Bulletin No. CU-231
… dated July 21, 2005 OSC Actions OSC has implemented the health insurance rate changes as requested by the City of New York Office of Labor Relations. Agency Actions Notify affected employees. Note : The City of New York Office of Labor Relations will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-231-new-york-city-health-insurance-rate-changesCUNY Bulletin No. CU-222
… and structure change. Affected Employees Employees in Bargaining Unit T9 Effective Date(s) Institution checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-222-district-council-37-local-2627-union-dues-and-agency-shopState Agencies Bulletin No. 1372
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-327
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Units TQ and U5 Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-327-union-dues-and-agency-shop-fee-increase-steamfitters-localState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
The passage of the 201415 state budget is a positive step for New York state Governor Cuomo and the Legislature deserve credit for adopting another spending plan on time
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetCity of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately … Key Recommendations There are no recommendations in this report. … City of Peekskill Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesXVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance