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Tier Status – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier …
https://www.osc.ny.gov/retirement/publications/1522/tier-statusPublic Health – 2021 Financial Condition Report
… necessary to ensure compliance with the global cap limit for SFY 2020-21. Pandemic Brings Jump in Medicaid Enrollment … the COVID-19 pandemic, the largest overall and percentage increases in average monthly enrollment since SFY 2014-15. … DOH data, in February 2021, enrollment surpassed 7 million for the first time in the history of the program, with …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthBrunswick Central School District - Online Banking (2020M-6)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… and acts as a useful general reference through all stages of financial system processing. OSC will periodically update … in Chapter IV – Accounting Codes – Uses and Descriptions of this Guide. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureMount Markham Central School District – Financial Management (2020M-39)
… Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Opinion 2000-5
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and … snow and ice removal and road repair reserve funds. Moneys in the fund may be appropriated only: a. For the removal of … of the Town Law authorizes a town to supplement the moneys in the section 141 accounts by transfers from the town-wide …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5SUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 2201.1
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2024. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2023, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22011-2024-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2201
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2024. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2023, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2201-2024-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2106
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2023. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2022, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2106-2023-extension-military-and-training-leave-benefits-and-stipendsEmployer Contribution Calculation
… contributions for the funding of the New York state and local employees’ retirement system and the New York state and local police and fire retirement system (the Retirement …
https://www.osc.ny.gov/legislation/employer-contribution-calculationOpinion 96-19
… with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint … district of real property and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Town of Evans – Employee Benefits (2024M-53)
… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53State Agencies Bulletin No. 2309
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2025. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2024, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2309-2025-extension-military-and-training-leave-benefits-and-stipendsXII.2 Expenditure Policies – XII. Expenditures
… has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2248
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for. Key Findings … support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds spent are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
… did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … acceptable use policy clearly states what is acceptable for District computer use, is updated to include District employees and is regularly reviewed and monitored for compliance. Design and implement procedures to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156