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Hiring Members with the Enhanced Report – Enhanced Reporting

… Hiring Existing NYSLRS Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of … After hiring an employee in Retirement Online employers are able to report …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-report

Disposal of Electronic Devices

… of State had been permanently cleaned of all personal, private and sensitive information, and also whether the … formal processes to address the risk that personal, private, or sensitive information may be improperly … manufacturer or sold to the public while still containing private information. The Policy therefore requires that all …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devices

Fund Financial Data – 2023 Financial Condition Report

… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

State Agencies Bulletin No. 331

… Employee Deduction Report - Child Support/Chapter 13 Bankruptcy NBEN745 Agency Employee Deduction Report - … that has a New or Amended Child Support or Chapter 13 Bankruptcy order placed against his/her wages. An amended …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-letters

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… regardless of age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d

Division of Diversity Management

… training and consulting services to employees, supports recruitment and retention activities, advocates for people … Deputy Comptroller, Diversity Management [email protected].gov Office of the State Comptroller 110 State Street, 8th …

https://www.osc.ny.gov/about/division-diversity-management

Area #6 – Patch Management – Information Technology Governance

… Patches update software programs and could help protect … new issues, such as security or stability problems. If patches are not installed regularly, the network and … providing technical support or bug and security fixes (patches) for those versions. Without ongoing updates, …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… reviews of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

Overview – Legacy Reporting

… Law (RSSL). (See the Reporting Retirees section of our Hiring Public Retirees page .) Additionally, do not report … please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Town of Boylston – Financial Condition (2021M-69)

… 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. Diminished financial … was not needed to fund operations. Did not adopt budgeting or fund balance policies or multiyear financial plans. Key …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Somers Central School District – User Accounts and Software Updates (2021M-153)

… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and … adequate controls over user accounts and software updates to help prevent unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… electronic payments or financial system user access. As a result: Job duties were either not properly separated or … was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Alexandria Central School District – Financial Condition Management (2020M-109)

… the District did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Springfield – Credit Card Purchases (2020M-138)

… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

Town of Carroll – Town Clerk (2022M-20)

… Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted … generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, they did not …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

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