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Wainscott Common School District – Financial Condition (2013M-268)
… fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that addresses …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Liberty Central School District – Budget Review (B4-13-4)
… fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s … tax levy limit set by statute. Key Recommendations Prepare a projection of year-end fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Roosevelt Fire District – Length of Service Award Program (2025M-40)
… properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not … Board properly monitored the Districts length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local government … recognized auditing standards by external auditors who are independent of the local governments they audit, either …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditDivision of Housing and Community Renewal Bulletin No. DH-51
… Pay Period 1L, OSC will process Performance Advances and Promotion Recalculations for eligible graded employees who … code of PAY/PAV (Pay Rate Change/Performance Advance). Promotion Recalculation (Increment Code 0004) : For employees … under the RRSU Medical Evaluation Program, the supplement will be recalculated by OSC when processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-51-april-2011-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-56
… Pay Period 1L, OSC will process Performance Advances and Promotion Recalculations for eligible graded employees who … code of PAY/PAV (Pay Rate Change/Performance Advance). Promotion Recalculation (Increment Code 0004 ): For employees … under the RRSU Medical Evaluation Program, the supplement will be recalculated by OSC when processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedUnified Court System Bulletin No. UCS-81
… Purpose To explain the automatic processing and agency procedures concerning the 2004 Year End Adjustment that will ensure judges receive the full or prorated share of their statutory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesSUNY Bulletin No. SU-205
… Basis Code = ANN or CYF, 21P or CYP, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, the … regarding this bulletin should be directed to the Payroll Earnings mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-205-2014-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-222
… Basis Code = ANN or CYF, 21P or CYP, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, the … regarding this bulletin should be directed to the Payroll Earnings mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-222-2015-salary-increase-psnu-employees-represented-unitedState Agencies Bulletin No. 788
… in Bargaining Units 06, 46 or 66 who have received SBC, SOC, SOT or ROC payments with an Earnings End Date after the … a total adjustment equal to 25% of the SBC, SOT, ROC or SOC amounts paid since the effective dates of the increase. … Pay factors. SOZ (Standby OT Adjust MC) Replaces SOC , SOT and ROC OSC will no longer require different …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/788-april-1-2007-increases-overtime-meals-hazardous-duty-standby-pay-andState Agencies Bulletin No. 826
… Purpose To inform agencies of OSC’s automatic processing and to … for an increase in the Hazardous Duty differential to $.75 per hour and Hazard Duty OT to $1.13 per hour effective … Unit 05: SBP (Standby PEF) Replaces SBC and SOV SBP will calculate Standby Pay at 25% of regular gross salary plus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealCUNY Bulletin No. CU-718
… be applied in accordance with the eligibility criteria set by the CUNY University Office of Labor Relations. Report … 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveSUNY Bulletin No. SU-181
… increase, an employee must be Active in Bargaining Unit 28 or matriculated at the same campus in which they had been … increase, an employee must be Active in Bargaining Unit 28 or matriculated at the same campus in which they were … following earnings codes were used to report earnings on or after the effective dates of the stipend increases: ADJ , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… that range from hospital care and physician services to dental and pharmacy benefits. In addition to Medicaid managed … services during the disenrollment period. (Note: A Plan is not at risk if it did not pay for medical services for a … formal clarification to HRA and other LDSS regarding what constitutes “at risk” to help ensure: ineligible …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamBorrowing Against Your Contributions – State Police Plan
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have at least one year of member service credit. You must … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January 1, … December 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the … perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a system of internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials accurately accrued and correctly paid … thoroughly audit and approve claims prior to payment. Library officials should review leave accrual records for …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Canton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit … any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the … treasurer receives collection documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Board did not audit or review individual claims prior to payment. Key Recommendations Review and update the cash …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and