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Pembroke Central School District – Financial Management (2016M-31)
… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … will be used to finance related costs. … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Tuckahoe Union Free School District – Overtime (2023M-53)
… owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: … and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Village of East Rockaway – Justice Court Operations (2017M-206)
… determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and … population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period totaled $491,788. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Sodus Central School District – Financial Management (2016M-392)
… 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, … objectives for funding long-term needs. … Sodus Central School District Financial Management 2016M392 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Hannibal Central School District – Financial Condition (2017M-23)
… and Oswego Counties. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentCUNY Bulletin No. CU-334
… if appropriate, submit the 2/13/06 Pay Change, followed by the 8/28/06 Pay Change. To increase the hourly rate(s), … the worksheet must be received in OSC’s Audit Section by the agency deadline for Pay Period 8C. The Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyState Police Bulletin No. SP-249
… date included in the adjustment Earnings End Date: The last date included in the adjustment Earn Code: AJR or ARO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateCUNY Bulletin No. CU-372
… if appropriate, submit the 5/31/08 Pay Change, followed by the 5/31/09 Pay Change. Any Auto Mechanics, Auto Mechanics … the worksheet must be received in OSC’s Audit Section by the agency deadline for Pay Period 5C. The Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoVillage of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … that department heads use the purchase order request form and attach documentation as required by Village policy. … a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126State Agencies Bulletin No. 1492
… (PayServ) and procedures surrounding the new required fields needed for compliance with Federal and State … Interface (AI) transaction files submitted after 5:30 p.m. on Tuesday, September 13, 2016 will be processed in … is 2 (N). Questions Questions regarding this bulletin may be emailed to the Payroll Earnings mailbox. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysState Agencies Bulletin No. 1355
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… Purpose To provide agencies with instructions for processing taxable … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsState Agencies Bulletin No.1824
… period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … to send AC3340 (Request for payroll Check Stop Payment Form) to OSC for processing. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… “The transition to Next Generation 911 is a complex, but vital upgrade that requires close coordination and …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Agencies Bulletin No. 923
… adjustment for that employee, as the payroll system does not always consider AC 230s when processing retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesGuide to Domestic Relations Orders – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Introduction …
https://www.osc.ny.gov/retirement/members/divorce/guide-domestic-relations-ordersImproper Payments to a Dentist (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Improper Payments to a Dentist (Report … Background Our initial audit report, which was issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followEqual Access to Justice Reporting
… Signed into law on November 20, 2015 as Chapter 439 of the Laws of 2015 – A.6079 (Simon) / S.5899 (Bonacic) – Properly …
https://www.osc.ny.gov/legislation/equal-access-justice-reporting