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Security and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24), 90-Day Response
To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue pr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s24-response.pdfReview of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfState Agencies Bulletin No. 1330
… of the April 2014 M/C LLS payment and provide instructions for payments not processed automatically. Affected Employees … (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the … Annual Addl Earnings (to prevent making another payment) Retroactive Adjustment OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-llsInternal Controls Over Selected Financial Operations
… 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not … paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … required by law. Department officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mState Agencies Bulletin No. 1739
… of OSC’s automatic processing of the April 2019 M/C Salary Increase and provide instructions for payments not … are not in seasonal hourly positions are eligible for the increases but will not be processed automatically if their … when the program runs for the Administration cycle. All retroactive adjustments will be paid in the Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt Contracts and …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyState Agencies Bulletin No. 1407
… of OSC’s automatic processing of the April 2015 M/C Salary Increase and provide instructions for payments not … when the program runs for the Institution cycle. All retroactive adjustments will be paid in the Institution check … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1407-april-2015-management-and-confidential-mc-salary-increaseOpinion 90-54
… other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, … Retirement System will not establish a separate account for an alternate payee. The pension funds payable to a member …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2007-2
… remains with the county. You ask whether amendments made to the Election Law by chapter 180 of the Laws of 2005 … York State Assembly Memorandum in Support of Legislation re: A. 8931/S. 5822). Similarly, the Senate sponsor of that … (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822). Therefore, since prior to chapter 180, cities …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Rye City School District – Payroll (2024M-2)
… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Peekskill City School District - Network User Accounts (2021M-195)
… network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources received …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195New Paltz Central School District – Payroll (2021M-45)
… (District) officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ salaries and wages accurately but did not establish adequate controls … over payroll. Payroll was not always properly reviewed and certified before payments were made. There was no …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54State Agencies Bulletin No. 1722
… and the PEF, provides for payment of Performance Awards (Longevity Lump Sum Payment) as a one-time, lump sum payment in the amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1722-april-2019-public-employees-federation-pef-longevity-lump-sum-llsManagement of Capital Projects
… Program to the State’s Capital Program Review Board (CPRB) for approval and can amend the program annually thereafter. For the 2010-2014 and the 2015-2019 Capital Programs, the … CPRB approved $2.3 billion and $2.9 billion, respectively, for LIRR. One objective of the Capital Program is to bring …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsWindsor Central School District – Fuel Controls (2022M-133)
… adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District … adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … and diesel fuel tank. District officials generally agreed with the findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133State Agencies Bulletin No. 1647
… of OSC’s automatic processing of the April 2018 CSEA Salary Increase and provide instructions for payments not processed automatically Affected Employees … are not in seasonal hourly positions are eligible for the increases but will not be processed automatically if their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1647-april-2018-civil-service-employees-association-csea-2-salary-increaseCUNY Bulletin No. CU-679
… City Comptroller’s Consent Determination dated February 27, 2020. The revised rate chart and additional information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesIslip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25