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Bay Shore Union Free School District - Procurement (2018M-212)
… [read complete report - pdf] Audit Objective Determine if District officials approved purchases before items were … services not subject to competitive bidding. Key Findings District officials did not: Seek competition for 16 of 20 … for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Total Receipts – 2022 Financial Condition Report
… affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsIX.8 Overview – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewRestrictions – State Police Plan
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTotal Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2021 receipts; and Have increased 11.5 percent since 2017. In 2021, personal income tax receipts—the State’s largest tax … … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsMonticello Central School District - Fund Balance Management (2020M-2)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage … used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … information to allow for verifying that the items and pricing on the invoices matched the contracts or … to ensure that the District receives the correct items and pricing when purchasing goods and services from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mIX.7.E Disaster Assistance – IX. Federal Grants
… guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event … prepared guidance on tracking agency costs by event. For each disaster event that requires individual tracking, a … and another will be created to support tracking of costs for the disaster within the Agency without the automatic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceCost-Saving Ideas: How to Reduce Energy Costs
… You can realize significant savings for your school district or local government by paying less for energy and consuming less energy. Reducing energy … consumption also makes communities greener. Pay Less for Energy In the competitive retail energy market, you’re no …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After reaching …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsSUNY Bulletin No. SU-199
… in the employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-199-2013-discretionary-award-psnu-employees-represented-unitedState Agencies Bulletin No. 1524
… by a nonqualified program are fully taxable. Most State of New York programs are qualified programs. Please see IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1437
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 857
… Purpose To provide agencies with instructions to apply the Educational Assistance Benefit to employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on clinical … and properly documented. SED reimburses DoE for a portion of its payments to Gingerbread based on …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manual