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SUNY Bulletin No. SU-213
… Unit (PSNU) – BU08 who meet the eligibility criteria and are selected by the campus president Background Chapter … the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a … president who meet the following criteria on 06/30/14 AND on 11/19/14 (Administration PP17L Pay End Date) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedCUNY Bulletin No. CU-545
… to the agencies. Affected Employees CUNY employees in the title of Locksmith Background The rate increases are … AFSCME, AFL-CIO for retroactive increases for employees in the title of Locksmith. This determination covers the … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsBornhava – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). Our audit covered the fiscal year ended June 30, 2014. Background Bornhava, a … costs must comply with RCM requirements. For the fiscal year ended June 30, 2014, Bornhava reported approximately … approximately 150 students. Key Findings For the fiscal year ended June 30, 2014, we determined Bornhava claimed …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualWyoming County Industrial Development Agency – Project Management (2015M-62)
… approximately $873 million. Key Findings WCIDA did not adequately evaluate, approve or monitor projects, and did not properly bill for administrative fees; did not consistently follow criteria established in the Uniform …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Comptroller DiNapoli Releases Municipal Audits
… District – Claims Audit (Tomkins County) The board did not adequately audit claims. They authorized some unallowable … 14 disbursements totaling more than $9,200 that should not have been paid prior to board approval. The district did not follow its credit card usage policy requiring …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Operational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office … of Appropriation/AP Adjustment Voucher should be submitted in SFS for OSC approval. All other revenue sources must be … Since the refund relates to a payment that was posted in SFS, a “Related Voucher” must be linked to the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesState Comptroller DiNapoli Releases State Audits
… York (CUNY): Controls Over CUNY Fully Integrated Resources and Services Tool (CUNYfirst) (2015-S-34) CUNYfirst replaced CUNY’s legacy computer systems as an integrated and flexible state-of-the-art program. Auditors, however, concluded that CUNY’s processes and controls did not adequately restrict CUNYfirst users’ …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… was to assess Board compliance with training requirements and to review internal controls over procurement for the … District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal … Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialLancaster Central School District – Financial Condition (2016M-101)
… reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds are … debt obligations. The written policy for reserves does not address how the suitable balance for each of the reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationRetirement Estimates – Divorce and Your Benefits
… include equitable distribution only if NYSLRS has a signed DRO on file. NYSLRS is unable to accommodate multiple … of an ex-spouse’s benefit pursuant to the terms of the DRO. Please speak to an independent actuarial consultant, or …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesCUNY Bulletin No. CU-374
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus … Requirements Amount Campus Security Officer (Full-time) Be in Active pay status for at least 100 workdays from December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… by an independent public accountant, as required by law. Key Recommendations Ensure that all cash receipts are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialStatistical and Information
… Financial Data for Local Governments (1996 - 2012) [ Query Data ] - Comprehensive financial statistics for New York State local governments. The data consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District officials properly managed fund … and planned uses of reserve funds. Use surplus funds to fund one-time expenditures, fund needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Capital – 2021 Financial Condition Report
… projects: Capital spending to average $15.5 billion per year; and The share of non-federal capital spending financed … an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalCopiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Victor Central School District - Financial Management (2019M-62)
… surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62