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State Agencies Bulletin No. 1883
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 … as of Administration checks dated January 6, 2021 and Institution checks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Marcellus Central School District – Online Banking (2020M-66)
… complete report - pdf ] Audit Objective Determine whether District officials established controls to ensure online … procedures. Officials entered into agreements with the District’s banks, but did not require confirmations for all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Overview – Travel and Conference Expense Management
… both officers and employees of the local government or school district. In addition to policy development, this …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewPulaski 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-20Mastic Beach Fire District – Cash Disbursements (2017M-38)
… payment. The Treasurer does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices … Background The Village of Scottsville is located in Monroe County. The Village, which has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Hilton Central School District – Network Access Controls (2022M-200)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses … review network user accounts and disable unneeded accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … or engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… contracts, purchase requisitions, purchase orders, and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in the Statewide Vendor File and have valid New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVillage of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Agencies Bulletin No. 1980
… that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), New … for the 2022 plan year is $18,233.00. Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS 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/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance … Effective beginning Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedWestern Sullivan Public Library – Library Operations (2015M-156)
… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … Employees did not consistently punch in or out to record times they reported for and left work. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … the journal entries completed by the Business Manager. … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m