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North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether … The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Accounts Payable Advisory No. 38
… information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsState Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230CUNY Bulletin No. CU-277
… End Date: 12/7/06 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code … register. The earnings description “Uniform Allowance CUNY” and the amount will appear on the paycheck stub or … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesJefferson Central School District – Fund Balances (2015M-236)
… 6, 2015. Background The Jefferson Central School District is located in the Delaware and Schoharie County Towns of … which operates one school with approximately 250 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Unified Court System Bulletin No. UCS-23
… Long Term Care Insurance, for employees represented by the New York State Court Clerk Association Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtCost-of-Living Adjustment – Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentSUNY Bulletin No. SU-110
… to receive the appropriate overtime or recall compensation in addition to the approved Standby compensation. Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedCost-of-Living Adjustment – New Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… all of which will provide you with a monthly benefit for life. You may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … Single Life Allowance (Option 0). … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionAccounts Payable Advisory No. 23
Proper Coding of State Payments Reportable to the Internal Revenue Service
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingTown of Waterloo – Financial Management (2022M-7)
… position, because the Supervisor did not maintain accurate accounting records and reports. In addition, the Board did … budgets. Provide adequate oversight and attend municipal accounting training. Maintain accurate accounting records and provide monthly financial reports to …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… Audit Objective Determine whether the Wynantskill Union Free School District (District) sought competition when … action. … Determine whether the Wynantskill Union Free School District District sought competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Village of Cohocton – Cash Receipts (2015M-63)
… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … on an issue that was raised in the District’s response letter. … Determine whether the Scarsdale Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… all insurance claims are presented to the claims auditor for audit and approval prior to payment. The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… [ read complete report - pdf ] Audit Objective Determine whether the East … Commissioners (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26