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CUNY Bulletin No. CU-472
… Staff Nurse and Nurse Practitioner After the first year of service, be in Active pay status for at least 200 workdays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-472-cuny-december-2013-uniform-allowanceCUNY Bulletin No. CU-455
… Allowance Payment Affected Employees CUNY employees in the following titles: Campus Security Assistant Campus … 2012 Uniform Allowance Payments should be submitted on the Time Entry page as follows: Earnings Begin Date: … The Earn Code UA6 and the payment amount will be displayed on the payroll register. The earnings description “Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-455-cuny-december-2012-uniform-allowanceNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … President stated the unexpended surplus fund balance was for cash flow purposes, none of the adopted budgets included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… whether the services had been received by the School to warrant the School’s payment of the $32,218. The compact does …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mLivonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89General Resources
… of State New Hampshire (NH) – Secretary of State New Jersey (NJ) – Division of Revenue New Mexico (NM) – Public Regulation Commission New York (NY) – Department of State North Carolina (NC) – Department of …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … contacted by telephone to discuss a district matter while out of State, was entitled to a per diem allowance. We …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Accounts Payable Advisory No. 49
… (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, … define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date New section to … reflect how payment terms are defaulted and can be changed in the SFS, as well as to explain how the payment terms work …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentCity of Fulton – Fiscal Stress (2013M-310)
… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … the Council has adopted budgets that have routinely relied on the appropriation of fund balance as a financing source, … funds that the City should maintain. Reduce reliance on fund balance as a financing source and continue to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310State Agencies Bulletin No. 1230
… of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. … the IRS released additional annual inflation adjustments for the monthly limit for transit passes and transportation in a commuter vehicle. Effective January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentHelping Hands School – Compliance With the Reimbursable Cost Manual
… Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-461
… of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. … the IRS released additional annual inflation adjustments for the monthly limit for transit passes and transportation in a commuter vehicle. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 million. Key Findings The … fund resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust … were also indications that technological advancements in newer diesel engines may have made the State's testing … have made progress addressing the issues we identified in the initial report. Of the twelve prior audit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management