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Adirondack Central School District – Information Technology (2022M-61)
… an IT contingency plan. Therefore, a cyber incident could result in the loss of data and serious operational …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61State Agencies Bulletin No. 1719
To inform agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionTown of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Opinion 96-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … contract cost through fees not an exception) -- Interest in Contract (village trustee providing environmental review … §801: A village trustee would have a prohibited interest in a contract for environmental review and planning services …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 95-27
… of State aid to education paid to a school district as a result of a court order or judgment will be barred unless the … be barred or reduced where such payment is required as a result of a court order or judgment . . .". Chapter 82 … provides that: [a]ny payment which would be due as the result of a court order or judgment shall not be barred, …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Bus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four … meet the requirements of Article 19-A, but were allowed to drive buses transporting an estimated 8,400 passengers on …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followTrain On-Time Performance (Follow-up)
… in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior audit determined that, for …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followSilver Creek Central School District – Financial Management (2022M-153)
… were not needed to fund operations from 2018- 19 through 2020-21. Adopted annual budgets which gave taxpayers the … agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Ordinary Death Benefit – Regional State Park Police Plan
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements … attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitState Agencies Bulletin No. 867
… To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2009. Background Pursuant to IRS … Section 457: The regular annual contribution amount for Deferred Compensation has been increased from $15,500 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/867-deferred-compensation-maximum-contribution-limits-calendar-year-2009OSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsState Agencies Bulletin No. 825
… Employees Federation (PEF). The agreement provides for a retroactive 3% General Salary Increase and an increase to other payments effective … payments of the April 1, 2007 Salary and Inconvenience Pay increases and the April 1, 2008 Salary and Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/825-april-1-2007-and-april-1-2008-salary-and-other-increases-employeesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … for the Department to recover improper Medicaid payments and adhere to regulations pertaining to the payment and prior …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followSubway Wait Assessment
… Mission Statement and Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s … demand for performance improvements, the MTA released the Subway Action Plan to improve service. One of the changes in … Bus Committee (Committee) and posted on the MTA website’s Subway Performance Dashboard (Dashboard). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama … surcharges were generally properly calculated and assessed for the tested transactions at the sampled developments, … only 30 percent of the required income verification audits for our sample had been done. We also found that developments …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followTown of Fort Covington - Justice Court Operations (2018M-234)
Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-covington-jc.pdfDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 1368
… To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2015. Affected Employees Employees enrolled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1368-deferred-compensation-maximum-contribution-limits-calendar-year-2015State Agencies Bulletin No. 1291
… Purpose To notify agencies of the maximum contribution limits for … 2014 Deferred Compensation Contribution Limits Pursuant to IRS Section 457 Regulations: The regular yearly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1291-deferred-compensation-maximum-contribution-limits-calendar-year-2014