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State Agencies Bulletin No. 1004
… calculation process for Tier 5 employees to determine how much of their current overtime compensation, if any, will be … field on the Retirement Plans panel to ensure the employee does not exceed the overtime limit. Agencies should ensure …
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
… calculation process for Tier 5 employees to determine how much of their current overtime compensation, if any, will be … field on the Retirement Plans panel to ensure the employee does not exceed the overtime limit. Agencies should ensure …
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. 1786
… that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. … Employees Employees who have an outstanding net payroll check equal to or greater than $19.99 that was issued more … to agencies. This report lists employees in agency order to whom checks have been issued that appear on an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
audit, school district, Amherst
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/amherst-central-school-district-2023-5.pdfPotsdam 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
… payments for purposes of section 25(4) ( McKay v Town of West Seneca , 51 AD2d 373, 381 NYS2d 892, dissenting opinion, revd …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Comptroller DiNapoli Releases State Audits
… and monitoring of procurement contracts as required by law. Auditors found ESDC officials were not in compliance … New York City Transit Paratransit Division - Access-A-Ride Accident Claims (2012-S-12) Federal law requires the MTA to … a balance of $296.7 million, while the bank and investment firm that held the money had a balance of $299.1 million. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member contributions in your account, you can take a … 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/1517/borrowing-against-your-contributionsGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdfLocal Government Management Guide: Capital Projects Fund
A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project.
https://www.osc.ny.gov/files/local-government/publications/pdf/capital-projects-fund.pdfChautauqua Utility District – Banking (2017M-121)
… through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in … lighting services to approximately 1,400 customers. The District, which is governed by an elected five-member Board …
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)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
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)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly … collections. Library staff did not properly account for attraction tickets purchased and sold. The account clerk …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223State Agencies Bulletin No. 1515
… OSC being notified, personal checks will no longer be accepted from employees as a form of payment for … bank checks, money orders and agency checks will be accepted. Effective Date(s) Immediately Agency Actions When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …
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)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up to properly account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel … action. Appendix B includes our comments on issues raised in the College’s response letter. … Determine whether College …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresClymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school …
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
… in the Guide to Financial Operations (GFO) . As a result, we have clarified Citibank’s requirements in the … enter the full billing account number followed by the two digit month and the two digit year in the invoice field of a … invoice field results in delayed payment crediting and may result in Card deactivation. … Business Units must not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldRequired Reporting
… Annual Financial Report Filing Deadlines Forms and Templates Chart of Accounts Query School District Account …
https://www.osc.ny.gov/local-government/required-reporting