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… are in compliance with the Commission’s procedures for the period January 1, 2013 through September 30, 2015. … in compliance with Commission procedures and laws and regulations. We found some minor improvements that can be made in each area, which we conveyed to the Commission separately. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 2004-5
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for … firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-21
… any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. … account balances at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Internal Control System Components
… period January 1, 2013 through August 11, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Agencies Bulletin No. 1952.1
… Maintenance Allowance for employees who have a Comp Rate Code of ANN or BIW may be submitted beginning in … with an Action/Reason code of Leave of Absence/MLS (Mil Stip), Leave of Absence/MLL (Mil Lv), Leave of … with a Comp Rate Code of ANN or BIW, agencies must average the employee’s work percent on the ratification date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… MLTC plans, which provide long-term care services, such as home health care and nursing home care, for people who are chronically ill or disabled. …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityState Agencies Bulletin No. 2035
… extra time, Premium Overtime (Earnings Code PRO), holiday pay, annual and overtime accrual lump sum payments, … such as OT for Annual 2080 (Earnings Code OCS) and Holiday Pay (Earnings Code HPA), resulting from payment of … another payment) Agency Actions - Retroactive Processing Reporting Retroactive Adjustments Time Entry earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitThanksgiving Day Message from State Comptroller DiNapoli
… remember those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of the State Comptroller and the …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliState Agencies Bulletin No. 2087
… agencies of the 2023 maximum salary limit for ORP and VDC plan members. Affected Employees Tier 1 through 6 members of … the 2023 calendar year for ORP and VDC Tier 1 through 6 plan participants. Effective Dates Effective beginning … agencies of the 2023 maximum salary limit for ORP and VDC plan members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryXV.14 Federal Admin Recoveries – XV. End of Year
… to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity … must be received by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a request after the dates specified may not provide OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesManual Reporting – Enhanced Reporting
… updates each employee’s record for the report period. You can report: Job data for status changes , for example, a … they will need to be assigned a NYSLRS ID before you can report them. The NYSLRS ID is a unique identifier for … you report will be listed in the report details. You can scroll or search through the report details to select …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingAccessing Retirement Online – Enhanced Reporting
… Contact and Security Administrators at your location to receive access. Your Contact Administrator will be able to add you as an employer contact, and your Security Administrator will make sure you have access to Retirement Online reporting features. For more information …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineXII.8.B Matching – XII. Expenditures
… on every voucher that references a purchase order, except when the Payment Method on the purchase order is the … on all vouchers that reference a purchase order, except when the Payment Method on the purchase order is the … must address match exceptions before a voucher processor can submit a voucher into workflow. An agency can view match …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingTown of Urbana – Access Controls (2022M-4)
… Town of Urbana (Town) officials properly configured network and computer user access controls to safeguard the … Town officials (officials) did not adequately configure network and computer user access controls. In addition to … Provide IT security awareness training. Adequately manage network and local user accounts and permissions. Enter into …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … whether the Laurens Fire District District Board of Fire Commissioners Board established adequate controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… [read complete report - pdf] Audit Objective Determine whether … oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate duties over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is … Town Comptroller has not provided the Board with complete and accurate monthly financial reports and did not file an … sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140