Search
VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … procedures in place to ensure overtime is preapproved, and District officials generally did not preapprove overtime … (i.e., time records) to ensure that payments were based on the actual hours or days worked prior to payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mMarcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Federal Fiscal Year 2023 Interactive Map
… Interactive map of Federal Fiscal Year 2023 …
https://www.osc.ny.gov/reports/federal-fiscal-year-2023-interactive-mapFederal Fiscal Year 2022 Interactive Map
… Interactive map of Federal Fiscal Year 2022 …
https://www.osc.ny.gov/reports/federal-fiscal-year-2022-interactive-mapInteractive Map - Federal Fiscal Year 2018
… Interactive map of Federal Fiscal Year 2018 …
https://www.osc.ny.gov/reports/interactive-map-federal-fiscal-year-2018Automatic Orders – Divorce and Your Benefits
… Orders are court orders that prohibit parties in a divorce case from making transactions such as transferring assets, …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersUnified Court System Bulletin No. UCS-265
… Purpose To notify agencies of an automatic dues increase Affected … biweekly deduction for Union Dues (Code 458) from $6.00 to $12.00. Agency Actions Notify affected employees. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-265-ninth-judicial-district-court-employees-association-duesCUNY Bulletin No. CU-633
To notify agencies of an automatic dues increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-633-district-council-37-local-983-dues-increaseSecurity Self-Assessment – Information Technology Governance
… inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about the … For example, if the inventory of computer hardware does not include any laptop computers, yet you have observed staff working on …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentFarmingdale Union Free School District – Payroll (2024M-22)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Frequently Asked Questions – Reporting Elected and Appointed Officials
… Links to frequently asked questions FAQs regarding elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questionsSpencer-Van Etten Central School District – Information Technology (2021M-155)
Determine whether the Spencer-Van Etten Central School District (District) officials ensured District computerized data was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/spencer-van-etten-2021-155.pdfStandard Work Day Resolution for Employees (RS2418) - SAMPLE
A sample for NYSLRS employers who need to create a resolution establishing the standard working day for employees.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2418-sample.pdfNYS Comptroller DiNapoli Supports Warren & Rosen Legislation to End Secrecy in Workplace Harassment Settlements
… sexual harassment and inappropriate workplace behavior to go unchecked put themselves and their investors in peril. As a major investor in companies from Wynn Resorts to News Corp., we've seen the damage that occurs when companies fail to stop such abhorrent behavior." …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-supports-warren-rosen-legislation-end-secrecy-workplace-harassmentFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… financial management practices for the period July 1, 2014 through April 12, 2016. Background The … $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health insurance … take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226South Jefferson Central School District – Payroll (2024M-31)
… determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31