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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… [read complete report - pdf] Audit Objective Determine if Company officials ensured financial activity was properly … of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our recommendations and … Determine if Company officials ensured financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93State Police Bulletin No. SP-154
… of State Police instructions for processing the 2013-2014 Fitness Bonus Payment. Affected Employees Employees in the … of the State Police Investigators Unit who satisfy the fitness requirements developed by the Division of State … Police during the fiscal year, shall receive an annual fitness bonus. Effective Date(s) Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-154-2013-2014-state-police-fitness-bonus-paymentXI.12.D Closing Contracts – XI. Procurement and Contract Management
… the pre-encumbrances will be freed up upon contract closure. Once OSC has closed a contract, the contract header …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… be asked: Is the claim for a valid and legal purpose? First and foremost, each claim must be for a legitimate … should total the sum of the claim packet. Calculations for discounts should be verified when necessary and purchases are … not be included on the claim. Does the claim include all discounts to which your local government or school district …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingSUNY Bulletin No. SU-293
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-293-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 618
… Purpose To inform agencies of the new procedure which will default work schedules depending upon the Pay Basis Code. Affected Employees All employees Background Each Pay … work schedule is used to determine the prorated daily rate of pay for all calculations of regular biweekly wages when a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeUnified Court System Bulletin No. UCS-177
… deduction transactions using the new deduction code 550. Boston Mutual will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeXIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of … for the investment of State funds until they are needed to support day-to-day operations and to make appropriated and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewSUNY Bulletin No. SU-281
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and … The purpose of this bulletin is to provide agency instructions for processing the Recruitment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-281-suny-recruitment-and-retention-payments-gsnu-employeesSUNY Bulletin No. SU-334
… Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … granting campus is allocated a portion of the Doctoral Program Recruitment and Retention Enhancement Fund based on … in the employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State and New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 2092
… agencies that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement … York City Board of Education Retirement System (NYCBERS) for the 2023 plan year is $19,729.00. Affected Employees Tier … NYCTRS, and NYCBERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2301
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New … Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) for the 2025 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Cassadaga Valley Central School District - Financial Management (2018M-110)
Cassadaga Valley Central School District Financial Management 2018M110
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed … Determine whether Truxton Academy Charter School School officials accurately billed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8State Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … contribution limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases … contribution limit of $38,750.00 in 2026. Effective January 1, 2026, Section 603 of the Secure 2.0 Act states …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaXI-A.3 Purchase Orders – XI-A. Purchasing
… of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to provide goods … which includes selecting the unit of measure that is in accordance with the contract or most closely associated … Cardinal Health) Purchases of perishable foods (e.g., Sysco, Driscoll) The Division of Budget (DOB) manages and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersOpinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … facility to be used primarily as a commercial garage (see, gen. McKinney’s Statutes, §240, when a law expressly …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3