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Earnings – Enhanced Reporting

… Certain types of member earnings may or may not be pensionable and there may be limits to what can count toward a members pension …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings

Reporting Formats – Enhanced Reporting

… types include regular reports adjustments or updates to job data …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and … officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and … when her electronic signature was used by another employee to sign checks. The claims auditor did not approve medical, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

Town of Virgil – Board Oversight (2015M-40)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight for the …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Accounts Payable Advisory No. 71

… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, Section XII.5.K – Processing Payments … Prior to implementation, OSC will release information on how these changes will impact agency business processes and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reporting

Town of Wilson –Purchasing (2014M-077)

… the purchase or public works contract. However, the Board does not review the procurement policy annually to ensure it … he did not perform a cost savings analysis to determine if this purchase method was cost-effective for the Town. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077

Town of Saugerties – Justice Court Operations (2015M-47)

… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Access Controls Over Selected Critical Systems (Follow-Up)

… children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide range … stored on systems, agencies, such as OCFS, must follow New York State Information Technology (NYS IT) security …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow

Selected Controls Over the Property Tax Assessment Process (Follow-Up)

… Objective To determine the extent of implementation of the ten … Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-follow

State Agencies Bulletin No. 1796

… of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of … the 2020 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Affected Employees Employees who are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Head Start of … York. HSOR provides preschool special education services to children with disabilities who are between three and five …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual

IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions

… – Regular are salaries paid to State employees who are in annual salaried positions. SFS Account Title Description … – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 Regular Employee – … to regular employees are required to wear a uniform in the performance of their duties. 50105 Regular Employee – …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-service

State Police Bulletin No. SP-207

… The purpose of this bulletin is to inform the Division of State Police of OSCs automatic …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-207-hold-april-1-2020-2-salary-increases-state-police-employees-represented

Sodus Center Fire District – Board Oversight (2017M-108)

… levy limit calculations to OSC. Key Recommendations Take a much more active role in managing the District. Ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)

… of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care … Plus (FHP) was a publicly funded managed care program for individuals whose income was too high to qualify for …

https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-and

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and loss. Officials also … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Town of Rush – Board Oversight (2014M-193)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

Town of Jefferson – Selected Financial Operations (2014M-332)

… The Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town … total approximately $1 million. Key Findings The Board and Supervisor did not ensure that all disbursements were for … Clerk’s duties, and the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332