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Shenendehowa Central School District – Longevity Payments (2023M-165)
… Management Confidential collective bargaining agreements (CBAs) receive longevity payments, their CBAs do not include language for longevity payments upon … service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… important financial decisions in the future that could impact their long-term financial success and quality of life. There is no question that investing in financial … status.” Experts and researchers have also seen positive outcomes of financial literacy education in Georgia, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsVillage of Wappingers Falls – Board Oversight (2023M-70)
… bank reconciliations. Ensure bond anticipation note (BAN) proceeds were properly used. Ensure the Village’s Annual …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70State Agencies Bulletin No. 2187
… The purpose of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 through 6 plan … beginning Administration paychecks dated January 3, 2024, and Institution paychecks dated January 11, 2024. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntarySt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… year were added to the inventory records. None of the 25 computer disposals tested had evidence that the hard … and sometimes were missing key information such as serial numbers, locations, purchase dates and costs. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Public Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … in one’s home for as long as possible. The New York City (City) Department for the Aging (DFTA) is the City …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementState Agencies Bulletin No. 2087
… The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members. Affected Employees Tier 1 through 6 members of … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for ORP and VDC Tier 1 through 6 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryPrimary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159XIV.15 Updating Agency Contacts – XIV. Special Procedures
… OVERVIEW AND POLICIES The Office of the State Comptroller’s (OSC) Office of Operations (OOO) maintains agency contact … about the filing requirement State Agency – Credit Card Rebate Responsible for coordinating the credit card … maintaining documentation for authorized deductions from pay, etc. Yes Payroll Certification Responsible for making …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be submitted in either the Accounts Payable AP or the General Ledger GL modules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesVillage of Islandia – Information Technology (2021M-100)
… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Public Authority Procurement
… – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. Memo Bill Text Status … Requires public authorities to comply with certain provisions of the State Finance Law …
https://www.osc.ny.gov/legislation/public-authority-procurementV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… entries are created, based on configuration templates. In general, BUs are five alphanumeric characters …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuMorristown Central School District – Information Technology (2021M-137)
… disruptions. Officials did not: Develop written procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to determine whether they … officials. Key Recommendations Develop written procedures for network user access. Evaluate and periodically review all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137II.3.C Budget Execution – II. New York State Financial Accounting
… Once the appropriation and segregation control records are established by the State Comptroller, the … Once the appropriation and segregation control records are established by the State Comptroller the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-execution2021 Financial Condition Report – 2021 Financial Condition Report
… financial plan was sudden and dramatic; ultimately, historic federal relief funding and higher-than-anticipated …
https://www.osc.ny.gov/reports/finance/2021-fcrCincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Arlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54State Agencies Bulletin No. 2118
… an employee on the payroll (Hire, Rehire, Reinstatement from leave Without Pay) with an effective date prior to the … a row if none exists effective 03/30/2023 (Administration) or 04/06/2023 (Institution) using the Action/Reason code of … if none exists, effective 03/30/2023 (Administration) or 04/06/2023 (Institution) on the Additional Pay page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024