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Selected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfHow to Parse .txt pipe-delimited files using Microsoft Excel
This job aid shows you (a participating organization) how to successfully parse a pipe-delimited .txt file using Microsoft Excel so you can easily interpret NYSLRS outbound files.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-parse-outbound-files.pdfGloversville Enlarged School District - Claims Auditing (2019M-244)
… totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 … before payment in accordance with New York State Education Law (Education Law), Section 2524. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Unified Court System Bulletin No. UCS-27
… from the insurance company, Winston Financial to start and/or cancel the deduction Agency Actions Agencies do not … out of bargaining unit SK. Questions Authorization cards and questions should be directed to Winston Financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtSuffolk County Community College - Information Technology (2018M-130)
… website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling $839,465 occurred, … town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are excessive and could be … funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82State Agencies Bulletin No. 1128
… report should be directed to the payroll deduction mailbox at [email protected] . Questions concerning … be directed to the ERS Retirement System call center at (518) 474-7736 or 1 (866) 805-0990. … To inform agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesWithdrawal of Application for Service Retirement (RS6354)
For NYSLRS members to withdraw a service retirement application.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6354.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… have cashless open road tolling (ORT) at all its crossings by the end of 2017, the amount of fees assessed will … would allow law enforcement to locate vehicles of out-of-state violators, was not implemented because other change …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … with realistic estimates of anticipated expenditures that do not appropriate fund balance that is not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Administration of Mitchell-Lama Waiting Lists
… with approximately 68,000 apartments. In exchange for low-interest mortgage loans and real property tax … Program units) have priority over external applicants for available apartments, developments are required to offer … Village, did not request or receive DHCR approval for eight of the nine succession apartments it awarded. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsCUNY Bulletin No. CU-631
… Purpose To provide instructions for processing payroll deductions for the 2019 CUNY Charitable Campaign … 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the 2018 CUNY Charitable Campaign will … date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignHiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how … without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are returning … is based on whether facts indicate that the employer and employee reasonably anticipated that no further services …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesState Agencies Bulletin No. 492
… The salary of an employee who has received a contractual raise must be recalculated to exclude that raise when the employee moves to a bargaining unit for which a raise has not yet been paid. Likewise, the salary of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsXV.13 Federal Funds – Payments – XV. End of Year
… reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including … payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after the dates specified may not provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… miles of track and covered over 325 million miles during 2020. In 2000, Transit began to deploy its New Technology … established that the ERUs must have a minimum of 48 hours of recording memory capacity. As of December 31, 2020, … was issued, were also not up to industry standards of 48 hours of recording capacity, and Transit could not retrieve a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … period. Elwood Union Free School District – Electronic Transfers (Westchester County) The board does not have … policies, procedures or resolutions to govern electronic transfers. As a result, the treasurer and a payroll clerk …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0White Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the District’s annual budget. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The … credentials used to access online banking and that they log off the bank website in a secured manner. Have written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information