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Connetquot Central School District – Financial Condition (2015M-98)
… did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund … fund balance is in compliance with statutory limits and develop a plan to reduce the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98State Agencies Bulletin No. 1374
… Fees/Union Insurances Union Dues/Agency Shop Fee Dependent Care Transit Programs (GOER and CUNY) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedOpinion 96-12
… discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12CUNY Bulletin No. CU-765
… for the split payroll for fiscal year ending 2022-23 and the fiscal year beginning 2023-24, the PayServ chart of accounts must be updated to … reflect the 2023-24 budget references where appropriations and segregations have been created by the Bureau of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-765-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCUNY Bulletin No. CU-787
… the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … Agencies should review the list below of Department Budget Table USA Rows for positions pools that contain chart of … should not make any changes to the Department Budget Table USA on or after June 20, 2024 until the July 11, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-787-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCUNY Bulletin No. CU-829
… fiscal year ending 2024-25 and the fiscal year beginning 2025-26, the PayServ chart of accounts must be updated to reflect the 2025-26 budget references where appropriations and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-829-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCUNY Bulletin No. CU-741
… and segregations have been created by the Bureau of State Accounting Operations. The appropriation charges to be … begin June Lapsing and Fiscal Year End Rollover activities on June 23, 2022 for the paycheck dated July 14, 2022 … contain lapsing chartfield strings that are due to lapse on June 30, 2022 (Refer to Bulletin D22-094). Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCUNY Bulletin No. CU-678
… calculate the charges for the split payroll for fiscal year ending 2019-20 and the fiscal year beginning 2020-21, the PayServ chart of accounts must be … outlined in the Guide to Financial Operations, Section XV.6.A . Effective Date(s) Effective as of Institution pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endOpinion 92-48
… corporation, fire district or school district which sells a capital improvement financed by the issuance of … corporation, fire district or school district which sells a capital improvement financed by the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… or to which he or she has appointment power (see 1990 Opns St Comp No. 90-28, p 65). Further, General Municipal Law, … is not a contract for article 18 purposes (e.g. 1991 Opns St Comp No. 91-48, p 132). Therefore, the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Cost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … the retiree’s monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine whether … intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a share of the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … more advantageous special price promotions or special discount pricing to other customers during the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is better …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… forms for these accounts. Additionally, our inquiry of banks located in the proximity of the college found an …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followSelected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 of the nine recommendations included in our initial audit … To determine the extent of implementation as of May 20 2013 of the nine …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… sentenced to a conditional discharge are monitored by the Queens County District Attorney’s Office (Office). Our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followAndes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Delaware County. The District is governed by a Board of Education, which has five elected members. The District's …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250South Huntington Union Free School District – Financial Condition (2016M-132)
… July 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the … South Huntington Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Smithtown Central School District – Capital Projects (2016M-202)
… was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is … to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they originated from. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Beacon City School District -- Budget Review (B6-15-4)
… District’s general fund as of June 30, 2005. Local Finance Law Section 10.10 requires all local governments that have … fiscal year. Key Findings Based on the results of our limited review, we found the significant revenue and … of $36,262,918, which is within the limits established by law. Key Recommendation Monitor the District’s use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4