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Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background Southside Academy Charter … to the oversight and authority of the Board. The agreement transfers all School revenues to NHA, and the revenues are to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Saratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Saratoga County covers an area of … funded primarily by resident service revenue and interfund transfers from the general fund. Key Finding Even though the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235State Comptroller DiNapoli Releases School District Audits
… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed to both increase taxes and use appropriated fund balance to … fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … are maintained detailing the funds and amounts of the transfers, and plan for repayment. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011, the general fund’s results of operations aggregated to net operating deficits of $8.9 million, mainly due to … advances in the same manner that it authorizes budget transfers. Ensure that all temporary advances are repaid by …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in … subsidies from the general fund through both interfund transfers and advances. County officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … Reconciliation of operating income (loss) to net cash provided (used) by operating activities: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsCity of Yonkers – Budget Review (B19-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2019-20 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The water fund’s budget includes …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6CUNY Bulletin No. CU-413
… Purpose To provide instructions for processing payroll deductions for … requested on the authorization card is the amount to be deducted from each paycheck, not the total amount of … effective and end dates must be used as outlined above. Transfers OSC automatically continues United Way of CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-413-2011-united-way-cuny-campaignApplication for World Trade Center Accidental Disability Presumption (RS6047-W)
For NYSLRS members involved in the rescue, recovery or clean up operations of the World Trade Center aftermath to apply for a disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-w.pdfEmployer Reporting - Designation of Alternate CFO
NYSLRS employers, fill out this form to designate an alternate CFO for certifying certain professionals (form RS 2414) or employee/contractor status (RS 2415).
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-alternate-cfo-designation-form.pdfReview of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Office of the State Comptroller (OSC) requirements related to this feature. Specifically, this section discusses … Expense Reports Budgeting –– Budget Journals; Budget Transfers; Inter-Unit Budget Transfers General Ledger –– Journal Entries Purchasing –– …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceStraight Talk About Financial Planning For Your Retirement
… are few things that are certain in life, and it’s good to know your retirement benefit is one of them. You can be … before you are eligible to retire. You can also ask NYSLRS to estimate your future benefit for you. Most vested …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Responsiveness to Noise Complaints Related to Construction Projects (Report …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followShareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to the worldwide effort to limit climate change. "Combating …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeEmployer Projected Invoice
… will be due February 1, 2026, or you will have the option to pay a discounted prepayment amount by December 15, 2025. … the employer menu, then follow the prompts). Rev. 9/24 … NYSLRS employers with the billing security role can sign in …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceIntroduction to Payroll
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-payroll-presentation-5.pdfVI.1.A Budgetary Chartstrings – VI. Budgets
… SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page … Not Currently Used 80000-99499 SUNY/CUNY Fund Due To/From Transfers 99500-99699 Not Currently Used 99700-99999 A … *Bond Proceeds 36200-36299, 36431-36432, 36501 *Transfers from Other Funds 36300-36399 Unassigned Revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Agencies Bulletin No. 288
… Purpose To provide instructions for processing payroll deductions for … should then be processed to start or change the deduction. Transfers OSC automatically continues Federated Fund (SEFA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaign