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State Agencies Bulletin No. 2007
… automatically) End Date: Same as Effective Date Goal Balance: Same as Annual Addl Earnings (to prevent making … For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumCost-of-Living Adjustment – Special 20- and 25-Year Plans
… (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentLoans – Divorce and Your Benefits
… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… requisitions, purchase orders, and in general, process voucher payments in the Statewide Financial System (SFS) with … requisitions purchase orders and in general process voucher payments in the Statewide Financial System SFS with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… that have online access to SFS, all reclassifications of voucher expenditures made within SFS within the same fund … with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See Section 1 – Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersOverview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, … for establishing effective control over travel and conference expenses. One of the purposes of this guide is to … consider when developing or updating your travel and conference policy. Travel policies and procedures adopted by …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTown of Hempstead – Procurement (2022M-63)
… complete report - pdf] Audit Objective Determine if Town of Hempstead (Town) officials used competitive methods when … Determine if Town of Hempstead Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured compensation received by the ClerkTreasurer was consistent with his individual employment agreements
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Bradford Central School District – Claims Auditor (2022M-157)
… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Hilton Central School District – Network Access Controls (2022M-200)
… or adequate written procedures for managing network user account access, including adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, including those for former students, former …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Tyre - Long-Term Planning (2019M-61)
… plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels against the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Southside Academy Charter School - Enrollment and Billing (2019M-70)
… whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for … whether student enrollment records and billings to school districts were accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February 27, 2018, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Marcellus Central School District – Online Banking (2020M-66)
… Determine whether District officials established controls to ensure online banking transactions were appropriate and … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and … transactions. Ensure that a dedicated computer is used to perform online transactions and that employees involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Greenville Fire District – Capital Reserve (2014M-64)
… reserve to purchase a truck but did not due to a public petition against the purchase. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64