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CUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." … CUNY employees in the title of Cement Mason Background The rate increases are pursuant to the New York City … Batista, Jr. dated June 22, 2006. Effective Date(s) Rate increases are effective 10/1/01, 7/1/02, 7/1/03 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsOverview – Enhanced Reporting
… process using the Reporting Dashboard in Retirement Online . You may use either method; one method may be more … (a pipe-delimited Text file) for uploading to Retirement Online . Rev. 2/23 … NYSLRS employers can submit reports in Retirement Online as a file or through the manual online process …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewOperational Advisory No. 25
… (OSC) has instructed SFS to execute the transaction clean-up activities necessary to ensure SFS data complies with … are encouraged to review transactions not yet complete and clean up transactions to meet these dates. Please contact the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. … by resolution, of an investment policy. Articles 3-A and 5-G govern generally the temporary investment of moneys by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansTown of Chemung – Conflict of Interest (2022M-176)
… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSouth Glens Falls Central School District - Fund Balance (2018M-90)
… reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to fund one-time expenditures and needed reserves or to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Portville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fredonia Central School District - Financial Management (2018M-33)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … (6.75 percent), resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 … unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Woodbourne Fire District – Board Oversight (2023M-98)
… operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The Board did not: Ensure the … records and reports or provided regular financial reports to the Board. Perform a thorough audit of all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… or review bank and investment statements and canceled check images. The Board also did not obtain an annual independent audit of Company records, as required. At the … monitor the Treasurer’s work. Obtain an annual audit by an independent public accountant, as required. Company officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund balance. For …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Lockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District District officials procured goods and services in accordance with the Districts procurement policy and applicable statutes
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Ethical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently governmental and mission-critical functions or rendering a service or … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act