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Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting … achieve cost savings and still provide the right coverage for your employees. Offer Cash Payment In Lieu of Health … self-funding a health insurance plan and hiring a third-party administrator to manage it. This can be very …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , Middletown Enlarged City School …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsV.3.E Programs – V. Chart of Accounts (COA) Governance
… and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric Program codes will capture appropriated program information for Funds 10250 through 10258. Common statewide concepts across …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… [read complete report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire Commissioners (Board) … shifts. Had the Chairman of the Board (Chairman), who was responsible for reviewing the payroll, checked the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… raise undergraduate tuition for state residents by up to $250 annually over five years, and proposes the DREAM Act to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightState Agencies Bulletin No. 1376
… deficit reduction plan reductions based on the fiscal year 2012-2013 temporary reduced compensation rate will be … Pay Period Begin Date Check Date Institution Extra Lag 02/12/2015 03/19/2015 Institution 24 Lag 02/19/2015 Institution … for the repayment. Earnings Code Description D4A 12-13 APSU DRP -1.538% R4A 12-13 APSU Retro DRP -1.538% D5A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpOther Bulletin No. 24
… consecutive pay periods beginning in the 2015-2016 fiscal year. Effective Date(s) Repayment of the SCF CSEA DRP … Period/Type Pay Period Begin Date Check Date Institution 12 Current 09/01/2016 09/15/2016 Administration 12 Current … 09/08/2016 10/05/2016 Institution Extra Lag 09/08/2016 10/13/2016 Eligibility Criteria Employees whose sum of gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1921
… Police Services Unit (APSU), BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Report on SFY 2024-25 Financial Plan
… outlook is in a relatively stable position, but continues to have a structural budget deficit, with a cumulative … to a report by State Comptroller Thomas P. DiNapoli on the State Fiscal Year (SFY) 2024-25 Enacted Budget … state’s essential programs and services and to understand how financial plan decisions may alter that performance. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planOversight of Registered Apprenticeship Programs
… single skilled trade and be approved by DOL. According to regulations issued by DOL (Regulations), all applications will be reviewed to determine … the applicant’s compliance with State and federal laws and regulations; provision for equal opportunity in employment; …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … year. The funding level for the retirement contribution reserve appears unreasonable based on current use. Key … adopted debt service plan. Review the District’s reserve fund policy and ensure that the funding levels for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 … restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mSandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Stratford – Supervisor’s Records (2013M-11)
… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member Town … maintained and the financial information included in the annual update document (AUD) filed with the Office of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… for the Village’s largest customers (the correctional facility and other municipalities) were accurate. The water … receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the following … on the GLJE must always be “GLR”. The only exception being for SUNY Direct Lending grants for 2014-15 and prior which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223