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Public Health – 2021 Financial Condition Report
… (8.0 percent) to nearly 963,000 in SFY 2021-22. In 2015, New York State joined Minnesota to become the only states in the nation to establish a Basic Health Program, a new low-cost health insurance option authorized by the … Act (ACA) and largely funded by the federal government. In New York, the program is known as the Essential Plan. It is …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure
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
… all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with … are made. More information on the relationship between the account codes and statewide procedures can be found in …
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)
… Findings District officials could improve their management of the District’s fund balance and reserves. Officials overestimated appropriations by an average of $1.4 million (5.6 percent) from 2016-17 through 2018-19. … operating surpluses totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. …
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 … could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. We determined … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Opinion 2000-5
… only: a. For the removal of snow and ice from the public thoroughfares and public places of such municipal corporation, which removal is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5SUNY System Administration Office – Selected Employee Travel Expenses
… control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs such as … ranked among the highest in the State in the area of lodging. In total, we examined $188,074 in travel costs …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 2201.1
… 01/01/2024. Affected Employees: All eligible salaried (full and part-time), hourly, and per diem employees in CSEA, …
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
… (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, NYSCOPBA, UUP, PBA, … extended the Military Leave Benefits through 12/31/2024 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally …
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
… (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, … extended the Military Leave Benefits through 12/31/2023 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2106-2023-extension-military-and-training-leave-benefits-and-stipendsEmployer Contribution Calculation
… for the funding of the New York state and local employees’ retirement system and the New York state and local police and fire …
https://www.osc.ny.gov/legislation/employer-contribution-calculationTown of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53State Agencies Bulletin No. 2309
… (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, NYSCOPBA, UUP, PBA, … extended the Military Leave Benefits through 12/31/2025 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally …
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
… Article 5 of the New York State Constitution and Section 111 of the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2248
… Expanded Duty Pay, and to provide agencies instructions for submitting payments not processed automatically. Affected … between the State of New York and NYSCOPBA, provides for an increase in location pay for eligible employees in the Security Services Unit whose …
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
… 2024 Increased Amount LOC (Location Pay) 61 $3,649 (NYC, Rockland, Westchester) $3,729 (Nassau, Suffolk) $3,758 …
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)
… 10 fundraising activities were not supported by adequate documentation. District employees did not submit any documentation to show how funds from 10 cash advances … disbursements totaling $14,189 without adequate supporting documentation. Key Recommendations Ensure student treasurers …
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)
… computer use and implement procedures to ensure compliance with the policy. Periodically review user access and disable … user accounts no longer needed. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Trumansburg Central School District – Procurement (2022M-13)
… District (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … not always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… complete report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not … Officials could not demonstrate the District obtained the best available prices on purchases we reviewed. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155