Search
Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementSUNY Bulletin No. SU-328
… agency explaining why this payment is exceeding the rate, OSC will deny the Time Entry and enter a comment with the … If the amount being reported in Time Entry exceeds OSC’s audit max and the agency has not provided the proper … documentation prior to entering the Time Entry payment, OSC’s auditors will deny the Time Entry and enter a comment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements … in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). Specific … Note that in December 2010, the GASB issued Statement 62, Codification of Accounting and Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesDays Worked – Enhanced Reporting
… how to establish and calculate the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance … a written repayment agreement, including a schedule as to when the loans will be repaid, is entered into by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… qualify for both Medicare and Medicaid are referred to as "dual eligibles." For dual eligible recipients, Medicare is generally the primary … because they provide health care to an underserved area or population. Key Findings The Department overpaid providers …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … be periodically tested. The plan should also address how employees will communicate, where they will go and how they …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … a District-wide annual inventory, including textbooks on loan to nonpublic school students, and ensure nonpublic … established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. … District officials sought competition for the purchase of good and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school district … for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day … of travel and conference expenses in accordance with board policies: Management officials (or the board’s …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleCopenhagen Central School District - Procurement (2019M-238)
… District officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings Our review of 24 purchases totaling about $128,000 found that District … officials did not seek competition for services from five of the six professional service providers reviewed. These …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238SUNY Bulletin No. SU-296
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-296-2020-suny-summer-sessions-payments-1CUNY Bulletin No. CU-663
… Purpose The purpose of this bulletin is to provide agency instructions for processing the December … New York (CUNY) campus security titles and nursing titles who meet the eligibility criteria are affected. Background … titles listed below who have already received their first three uniform allowance payments are entitled to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-paymentRochester City School District – Budget Review (B20-2-5)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent … of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted budgets [1] which noted several budgeting … by approximately $1.5 million and salary and substitute costs will have to be closely monitored. The budget remains …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 1807
… Purpose The purpose of this bulletin is to provide agencies with instructions for … to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 2244
… for use in the performance of their job; and Have a Payroll Status of Active on 06/30/2024. Hourly employees must … of absence, including Workers’ Compensation Leave, with a Payroll Status of Leave of Absence on 06/30/2024 may receive … Payments processed through PayServ: For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentSUNY Bulletin No. SU-359
… 1 MONTH 11.11% 5 WEEKS 15.00% 6 WEEKS 16.00% 7 WEEKS 18.00% 8 WEEKS 20.00% 2 MONTHS 22.22% MORE THAN 2 MONTHS, NOT … page: XAC Summer Session – IC 17 YAC Summer Session – IC 18 ZAC Summer Session – IC 19 Procedures for Reporting Summer … – SUNY XAC Summer Session – IC 17 YAC Summer Session – IC 18 ZAC Summer Session – IC 19 Tax Information: A SUNY Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsSUNY Bulletin No. SU-344
… 1 MONTH 11.11% 5 WEEKS 15.00% 6 WEEKS 16.00% 7 WEEKS 18.00% 8 WEEKS 20.00% 2 MONTHS 22.22% MORE THAN 2 MONTHS, NOT … page: XAC Summer Session – IC 17 YAC Summer Session – IC 18 ZAC Summer Session – IC 19 Procedures for Reporting Summer … – SUNY XAC Summer Session – IC 17 YAC Summer Session – IC 18 ZAC Summer Session – IC 19 Tax Information: A SUNY Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsCUNY Bulletin No. CU-764
… for processing the June 2023 Uniform Allowance Payment. Affected Employees: Employees in City University of … Requirement Amount Campus Security Officer (full-time) Campus Peace Officer (full-time) Campus Public Safety … pay status for at least 100 working days from 12/01 to 05/31 $780.50 Campus Peace Officer (hourly) Be in Active pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentIX.7.B Funds Distribution – IX. Federal Grants
… and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. 03/01/2022 … Many federal grants contain a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distribution