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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… displays and cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the …
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
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $21 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … own purposes, public authorities issue debt on behalf of the State for which the State provides the funds for …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesCase Management
… New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … with certain functional limitations may be eligible for case management to ensure access to appropriate services, … of life. DFTA reported over 39,000 seniors received case management services in City fiscal year 2022. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementState Agencies Bulletin No. 2087
… bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members. Affected Employees Tier 1 … under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 … OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2023. PayServ will automatically stop …
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)
Determine whether the Primary Hall Preparatory Charter School School debit card charges were properly approved adequately supported and for School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159VIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
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)
… action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Public Authority Procurement
… to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. Memo Bill Text Status … to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements …
https://www.osc.ny.gov/legislation/public-authority-procurementV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… data. A business unit (BU) is a required PeopleSoft configuration item that drives security, ledger set-up, and … by BU, system-generated entries are created, based on configuration templates. In general, BUs are five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuMorristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
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
… the Statewide Financial System (SFS), specify the amounts to be made available at the specific budgetary account code … services, equipment, fringe benefits, etc.). Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-execution2021 Financial Condition Report – 2021 Financial Condition Report
… to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was sudden and …
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)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased … one lease amendment that cost an additional $77,000 in materials costs without adequate documentation. Approved …
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
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees: All … existing row on the Job Data page with an effective date of 03/30/2023 (Administration) and 04/06/2023 (Institution). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… Fiscal Year 2023-24 will increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to 27.8% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay retirement and disability …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Town of Owego – Shared Services Facility Capital Project (2022M-42)
… properly planned, authorized and monitored the shared services facility capital project (Project). Key Findings The … Board properly planned authorized and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Higher Education – 2022 Financial Condition Report
… 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in the 2019-20 academic year was 13.6 … students in the 2020-21 academic year that enrolled in online instruction, over 58 percent attended exclusively …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement … Provides citizens with an overview of the financial condition of New York State It presents …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-report