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XI-A.9 Receiving – XI-A. Purchasing
… about the following: any defects in the delivered goods, property, or services; defects in the invoice; and suspected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingDiNapoli Launches Audits on School Safety
… (DoE) to determine if they are doing enough to ensure schools have adequate and up-to-date safety plans in the … it comes to our students' safety, we must be proactive, not reactive. That's why we need to take a hard look at the … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyCity of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the … agreements expire June 30,2021. The District will need to find a funding source for any additional expenditures … the practice of relying on one-time revenues to finance recurring expenditures. Review the estimates for …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Time and Attendance Practices for Public Safety Staff
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followUnified Court System Bulletin No. UCS-67
… Purpose To notify agencies of a new Reason Code to be used for reporting a change in an employee's … a change in an Employee's Appointment Code resulted from a List Appointment or a Non-List Appointment. (UCS List Appt*). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-67-new-reason-code-ucs-ucs-list-apptBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the … require District officials to properly document compliance when they sought competition. District officials could not demonstrate that they sought competition when procuring professional services from five vendors who …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Hiring Public Retirees – When Employees Retire
… Section 212 limit applies to earnings only until age 65. Reporting Retirees Legacy Reporting School districts and … is available on our Post-Retirement Reporting page . Enhanced Reporting If you use Enhanced Reporting, you already report all employees — those …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesTown of Elmira – Financial Condition (2015M-226)
… Town officials have not developed a multiyear financial plan. The Town’s total unrestricted fund balance remains … Recommendations Develop and adopt a multiyear financial plan for long-term operating and capital needs. Adopt … in each fund to meet the Town’s needs. Implement a plan to eliminate the fund balance deficits. Provide the …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226State Agencies Bulletin No. 1566
… of the 2017 maximum salary limit for members of TIAA (Plan Type 7Z) in Tier 6. Background In accordance with … (k) (6) (D) (ii) will increase to $270,000 for the 2017 plan year, which is the calendar year for TIAA Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Agencies Bulletin No. 1291
… To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2014. Affected Employees Employees enrolled … An additional deferment is available to employees age 50 and over. These employees can defer up to $5,500 in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1291-deferred-compensation-maximum-contribution-limits-calendar-year-2014CUNY Bulletin No. CU-569
… Purpose To notify CUNY agencies of a new deduction code for after-tax … plan Affected Employees All CUNY employees Background On November 23, 2015 the CUNY Board of Trustees approved … is complete. Main Menu>Payroll of North America>Employee Pay Data USA>Deductions>Create General Deductions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusSomers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mAvon Central School District – Information Technology (2016M-123)
… notification. The Board did not adopt a disaster recovery plan. Key Recommendations Adopt policies and procedures for … breach notification. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as possible in the event of a disaster. This plan should be distributed to all responsible parties, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123City of Poughkeepsie – Budget Review (B6-17-1)
… 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general … since 2011. Year-end deficits ranged from $10 million on December 31, 2011 to $13.1 million on December 31, 2015. … budgeted revenues also include $600,000 from a one-time sale of property which did not occur in the previous year. …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Delaware County – Court and Trust Funds (2022-C&T-2)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 … made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… of pharmacy encounter claims. The audit covered the period from January 2018 through March 2023. About the Program The … dispensed to Medicaid recipients through rebates received from drug manufacturers. The Department of Health (DOH) … managed care. Managed care organizations (MCOs) are required to send DOH detailed information about each drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal … of Directors generally consists of five members, with one person from each fire company and two at-large members. The … from the Department and the Association, there should be no reason for cash transfers to occur between these two …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Livingston County Court and Trust Funds (2022-C&T-4)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard … of interest were not made per court order. Upon receiving notification of our impending review of court and trust funds …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Stay Informed – Coordinated Plan for ERS Tier 6 Members
… … Coordinated Plan information for ERS Tier 6 members under Article 15 Stay …
https://www.osc.ny.gov/retirement/publications/1530/stay-informed