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Bolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Comptroller DiNapoli Statement on New Immigration Ban
… Thomas P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. … that target nationalities, ethnicities, or religions are not just un-American, but detrimental to the economy. As my recent reports have shown, our rich diversity of cultures and experiences …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banAccounts Payable Advisory No. 25
… invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; … for individuals; Non-business telephone numbers; Dates of birth; Medical information; and Other information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationLansing Fire District – Investment Program (2023M-62)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Heuvelton Central School District – Procurement (2023M-55)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District … did not always comply with statutory requirements and the District’s procurement policy by seeking competition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims auditor … audit school sag harbor claims auditing 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… [ read complete report - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in … and properly supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined were … Determine if tuition billings for Warsaw Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial … XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. Update: Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsGroton Central School District – Cash Management (2020M-124)
… did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology IT assets
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsPulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Town of Saranac - Cash Management (2019M-32)
… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings … Determine whether water and electric cash receipts were recorded and deposited in a timely and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… corrective action. Appendix B includes our comment on an issue raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds … Examples from GASB Statement 34 Statement of Changes in Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsIndustrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, … 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you. …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, … 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you. …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service … for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jState Agencies Bulletin No. 1704
… Purpose To notify agencies of an automatic Dues increase for certain … Dues amounts for employees who receive an increase to base salary, Increment or Longevity Pay with an effective … (Code 475) deducted at 1.3% of biweekly gross salary, not to exceed $30.83 and exclude location pay and overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increase