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Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfState Agencies Bulletin No. P-505
Lump Sum Payment of Compensatory Overtime to M/C Employees for Hours Worked in Excess of 40
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-505.pdfTown of Corning – Procurement (2020M-93)
Determine whether the Town of Corning (Town) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/corning-2020-93.pdfWadsworth Center Environmental Laboratory Approval Program (2018-S-1) 180-Day Response
To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s1-response.pdfMedicaid Program - Medicare Part D Clawback Payments (2018-S-46)
To determine whether the Department of Health overpaid the Medicare Part D prescription drug phased-down state contributions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s46.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage (2019-S-23)
To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s23.pdfTown of Oyster Bay - Ethics Oversight (S9-19-16)
Determine whether Town of Oyster Bay (Town) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oyster-bay-town-s9-19-16.pdfCity of New Rochelle - Ethics Oversight (S9-19-5)
Determine whether City of New Rochelle (City) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-rochelle-city-s9-19-5.pdfMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
Determine whether Madison County (County) officials used competitive methods to obtain and renovate temporary courthouse space.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/madison-2019-41.pdfThe Survivor's Benefit Program for New York State Employees
The Survivor’s Benefit Program provides a minimum death benefit to survivors of eligible New York State employees.
https://www.osc.ny.gov/files/retirement/publications/pdf/1655-survivors-benefit-program-nys-employees.pdfUncollected Penalties (2012-S-69), 90-Day Response
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69-response.pdfUncollected Penalties (2012-S-69)
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69.pdfTiers 3, 4, 5 & 6 Loan Application (RS5025-A)
For NYSLRS Tier 3, 4, 5 & 6 members (covered by Articles 14, 15 or 22) to request a loan from NYSLRS.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5025-a.pdfState Agencies Bulletin No. 1308
To inform agencies of action required to ensure that payroll earnings charges are properly transmitted to SFS and posted to the General Ledger Payroll represen
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1239
… Purpose To inform agencies of actions required to ensure that payroll earnings charges are properly transmitted to the … when the payroll charges will appear in SFS. For agencies that utilize the NHRP521 (Agency Back-End Splits) , the file … To inform agencies of actions required to ensure that payroll earnings charges are properly transmitted to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endState Agencies Bulletin No. 1393
… Affected Employees The accounting, reporting and payroll distribution data for employees paid through PayServ … SFS. Agency Actions Agencies must make any necessary cost center updates in SFS by March 20, 2015 , prior to the start …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 560
… An employee working a 40-hour week is credited with 4 hours; an employee working a 37½ hour week is credited with 3¾ hours. This rule does not change the requirement that … work is eligible to receive Standby pay for each eight (8) hours or part thereof in addition to any Recall pay. Hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdf