Search
Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfOpinion 88-43
… WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the performance of official duties and are paid their salaries under General Municipal Law, … is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43State Agencies Bulletin No. 1004
… that OSC has modified the Retirement Plan Table in PayServ for Plan Type “7X” (TRS) in order to achieve compliance with … pension reform legislation (Article 22 of the Retirement and Social Security Law) that includes an annual overtime … for each paycheck attributable to the applicable TRS school year reporting period. AC-230 Report of Check Returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 1005
… the Retirement Plan Table in PayServ for Plan Type “7Y” (ERS) in order to achieve compliance with the pensionable overtime earnings limit established for Tier 5 members. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 908
… that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. A … payroll checks. Affected Employees Employees who have an outstanding net payroll check equal to or greater than $50 … Section 102 of the Abandoned Property Law clarifies that uncashed checks become abandoned property after one year. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/908-non-negotiated-andor-undeliverable-new-york-state-payroll-checkUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office visits. The New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandDebt – 2022 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … High borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force … $7.6 billion in State-Supported debt service otherwise due during SFY 2022-23 through SFY 2026-27 was prepaid or …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Agencies Bulletin No. 1786
… that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. … payroll checks. Affected Employees Employees who have an outstanding net payroll check equal to or greater than … Section 1315 of the Abandoned Property Law clarifies that uncashed checks become abandoned property after one year. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksComptroller DiNapoli Releases State Audits
… found the number of reported accidents increased from calendar year 2008 through calendar 2010, but declined in calendar year 2011. However, carrier incidents of $1,000 or …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… requirements and have member contributions in your account, you can take a loan from NYSLRS. If you aren’t … loan is 75 percent of your annuity savings contribution balance, minus any outstanding loan balance, so you must have … minus any outstanding loan balance, so you must have an account balance of at least $1,334. If you joined on or after …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsChautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately … County, provides water, sewer and lighting services to approximately 1,400 customers. The District, which is … written policies or adequately segregated financial duties to properly monitor banking activities. Our analysis of …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 3,500 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144East Islip Public Library – Cash Receipts (2017M-223)
… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … the credit card company to directly access the College’s bank account to withdraw funds. College officials disagreed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresVillage of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Clymer Central School District – Financial Management (2016M-187)
… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Accounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status …
https://www.osc.ny.gov/local-government/required-reporting