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State Agencies Bulletin No. 2417
… day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2417-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 170
… Total amount to be adjusted Matrix The attached matrix shows when the system will prorate additional salary factors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… certain public authorities seeking to sell their notes and bonds at private or negotiated sale to first secure the … County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are … and criteria for the State Comptroller's review of the terms and conditions of certain municipal and public …
https://www.osc.ny.gov/debt/approvalsWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … of the position of Town Comptroller in certain towns. When this position is established, the Town Comptroller …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleOverview – When Employees Retire
… The Employee’s Responsibility Employees must apply for retirement in order to start receiving their pension. To … meets the minimum service credit and age requirements for their retirement plan, they are eligible for a service retirement benefit . Disability Retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewPlanning Resources
… Book New York - Public Authority Data (PARIS) Multiyear Financial Planning Local Government Management Guides Multiyear Financial Planning [pdf] Reserve Funds [pdf] On Demand … Find Budgeting Multiyear Financial Planning and Capital Planning resources below …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOperational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor … 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered under the … Vendor IDs 0RASP00000 and 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSexual Offender and Management Treatment Act Program
… to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programVendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressHenrietta Fire District – Financial Condition (2021M-27)
… budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Corning – Procurement (2020M-93)
… - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … Determine whether the Town of Corning Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… [ read complete report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer … only one of the nine bank accounts; the Chief had complete control of one account and the President controlled seven accounts. Audit – …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCity of Johnstown – Information Technology (2020M-127)
… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was … or adopt a disaster recovery plan to minimize the risk of data loss or suffering a serious interruption of services. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Unneeded network user accounts are additional entry points for someone to inappropriately access the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed