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Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, musical instruments and science equipment. 34 assets with combined purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Longwood Central School District – Overtime (2021M-126)
… officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126ABLE Residency
… Session 2021-2022: ABLE Residency – Signed into law on July 26, 2022 as Chapter 478 of the Laws of 2022 - … - Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program. … … Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyHyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District … agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Camden Central School District - Claims Audit Process (2019M-124)
… totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did not: Audit … totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Evans-Brant Central School District - Information Technology (2019M-121)
… Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for … purposes. Key Findings District officials did not provide IT security awareness training for individuals who used …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for … purposes. Key Findings District officials did not provide IT cybersecurity awareness training for individuals who used …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10SUNY Bulletin No. SU-286
… purpose of this bulletin is to provide agency instructions for processing the Downstate Location Stipend. Affected … of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New … the Fall Downstate Location Stipend: Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-286-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 127
… have been established for PEF employees: 395 PEF Auto (Liberty) 396 PEF Home (Liberty) These transactions will be submitted directly to … Questions about the insurance programs may be directed to Liberty Mutual Customer Service at 1-800-526-1547. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/127-new-voluntary-insurance-codes-pefHighland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… organizations and members are paying excessively for dual Empire Plan Family coverage. The audit covered the … Article XI of the New York State Civil Service Law (Law) for the purpose of providing health insurance benefits to … also allows for the inclusion of other public employees in New York, including those of local government entities …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageState Agencies Bulletin No. 969
… Purpose To provide agencies with instructions for processing the second installment of the Voluntary … Employees Selected full time CSEA, PEF or M/C employees in Executive Branch agencies who elected to receive the … In order to receive the second installment of $10,000 for the Voluntary Severance Payment program the employee must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentState Agencies Bulletin No. 925
… Purpose To provide agencies with instructions for processing terminations, additional dues deductions and … sum payments for vacation and overtime accruals and the Salary Deferral program may be paid together and should be … and lump sum payments received in lieu of general salary increases (see Payroll Bulletin No. 251 ). Accordingly, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsState Agencies Bulletin No. 924
… employees represented by NYSCOPBA (BU01) Effective Date(s) Retroactive General Salary increases will be processed in Pay Period 13L - paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherState Agencies Bulletin No. 1017
… the Retirement Plan Checkbox in Box 13 must be checked for most employees. Affected Employees All employees receiving a … government offer retirement system membership. Therefore most New York State employees are considered covered and will … plan are not considered covered by that plan. Therefore, most rehired retirees receiving benefits from a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … a specific item of equipment must set forth the estimated cost thereof and is subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-7State Agencies Bulletin No. 517
… Federation and provides for the following general salary increases and payments. Effective Date(s) Paychecks dated … – Nurses Evening Shift NHN – Nurses Night Shift Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicState Agencies Bulletin No. 1542
… rolling basis. The first ITINs that will expire are those with the middle digits of 78 and 79 (Example: 9XX-78-XXXX). … at a future date. OSC Actions OSC has updated PayServ with the new IRS requirements for 2017. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017State Agencies Bulletin No. 1324
… automatic processing of the 2014 minimum wage increase for hourly employees. Affected Employees Employees in hourly … Criteria Employees with a Pay Basis Code of HRY on or after the appropriate effective date and an hourly rate … eligibility criteria and has a Payroll Status of Active on the appropriate effective date, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employees