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State Agencies Bulletin No. 271
… position change with a reason of change line). *If OSC disables the OK to Pay on the Retro Pay Review and … employee was placed on a retroactive leave without pay and does not have any earnings in the pay period from which to … Summary panel will not reflect the amount of the earnings. If the auditor determines that the OK to Pay should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… complete report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of … deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by … worked. Adopt policies and procedures that clearly inform all employees, and those who directly oversee employees, of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOrdinary Death Benefit – Article 14 Benefits
… benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. … …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this … by your Business Unit. It provides you with the following payment information from the voucher: Vendor ID Vendor Location Vendor Name Bank Code Bank Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsSodus Center Fire Department – Financial Activities (2016M-424)
… functions without an adequate independent review. We were unable to determine if disbursements were approved by the membership due to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District … officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Eden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the … used by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Opinion 91-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… the cost of security deposits for tenants entering into new lease agreements. SDA was a temporary initiative started …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 1589
… which implemented the 2016-2021 Agreement between the State of New York and CSEA, provides for a salary increase of two percent (2.00%) for fiscal years 2016-2017 … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2016 Payment Effective Date 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea-0State Agencies Bulletin No. 1829.1
… is superseded by Payroll Bulletin No. 1829.2 . Purpose The purpose of this bulletin is to inform agencies of OSC’s … Change/CRT (Change Rate) if the Comp Rate Code is HRY for all subsequent rows provided the employee remains in an … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2Opinion 98-13
… section 253 through 271 of the Education Law relative to libraries shall apply equally to museums. Education Law, … library fund. Since the provisions relative to public libraries apply equally to museums, a town board, pursuant to … to or expenditures for free association or public libraries registered by the regents, and may contract with …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Oversight of Persons Convicted of Driving While Intoxicated
… and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s BAC exceeds the allowable level preset into … York City Plan for compliance with the Act. For July 2015, we selected a judgmental sample of 27 reports (detailing 55 alerts) to determine if the alerts met one of the referral requirements, and if …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Child Protective Services
… children and families. The audit covered the period from January 2018 to November 2021, with subsequent information … to exercise a minimum degree of care, this will result in an intake report if it is within the jurisdiction … implemented a Program Quality Improvement (PQI) process in January 2020. The process involves case reviews by a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOpinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… accounting records using the modified accrual basis of accounting. Accounting records were not adequate to … Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board. Key … revenues and expenditures using the modified accrual basis of accounting. Provide monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care providers … for Medicare Beneficiaries (2008-S-128) … To determine if the Department of Health overpaid health care providers …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bConesus Volunteer Fire Department – Financial Controls (2014M-42)
… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17