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State Agencies Bulletin No. 1055
… Employees Employees who, as identified by National Bond and Trust, had bond deductions withheld, but had not yet … refunds in the Institution paychecks dated 03/10/11 and Administration paychecks dated 03/16/11. The refund … will appear as a positive amount under the “Refund” field and as a negative amount under the “YTD” field. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsSaranac Central School District - School District Website (S9-19-30)
… property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included specific …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewState Agencies Bulletin No. 140
… and agency shop fee increase Affected Employees Employees in the Division of Housing and Community Renewal, agency code … dues (code 224) and agency shop fee (code 230) are based on an employee's annual salary, pay basis code, and … working part-time, the dues or agency shop fee is based on the annual salary adjusted by the part-time percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/140-dc-37-local-1359-dues-and-agency-shop-fee-increaseOverpayments of Certain Medicare Crossover Claims
… period December 3, 2009 through March 31, 2012. Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available to people 65 or more years-old, as well as people under 65 with … to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed; this often …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… prior approval and justification for overtime worked. In consultation with legal counsel, review the overtime policy, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTown of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Mount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, … $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close budget gaps, … and amend budgeting practices to avoid over-reliance on the appropriation of fund balance and reserves to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68SUNY Bulletin No. SU-70
… Purpose To provide instructions to agencies for processing M/C payments Affected Employees SUNY M/C … SUNY Board of Trustees resolution of May 31, 2000 provides for an across the board discretionary increase effective April 1, 2002. To be eligible for the discretionary increase, an employee in an eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-70-suny-managementconfidential-mc-across-board-discretionaryTown of Putnam – Accounting Records and Reports (2022M-188)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188State Agencies Bulletin No. 1649
… process Affected Employees All employees who receive a payroll check from a partial paycheck reversal All employees … a request to OSC to reverse (AC230) or exchange (AC1476) a payroll check. Under the current business process, if the … from a partial reversal, the check is created from the Payroll Revolving Exchange account and mailed to the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksVillage of Woodridge – Financial Condition (2013M-172)
… of Trustees comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all … is in better financial condition than it was during our previous audit; this is partially attributed to the budgets …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… negative balance. All negative balances on appropriations and segregations due to lapse must be corrected no later than … Chartfield Strings for lapsing events for deadlines and additional information. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsPSCH, Inc.
… which were charged incorrectly, $1,355 in expenses that should have been charged to other PSCH contracts and $2,384 … Manual. Ensure PSCH properly accounts for expenses. OMH should recover any overpayments. … The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incContract Advisory No. 31
… require a specific mini-bid contract identification number SFS users will create a contract transaction in the SFS using … be made unless the purchase specifies a later date. The NYS Description should contain the group number, award number … purchase and the transaction should be created using the NYS Vendor Id associated with the centralized contract from …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Naming Standards under the Activity topic. See XIX.2.C and XIX.2.C.1 for more detailed information on selecting To … Change Request Form which can be found on SFS Secure and submit it to [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsCity of Fulton – Fiscal Stress (2013M-310)
… results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers as needed throughout … Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to cut costs and/or …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… of the Rail Yards. The property was acquired based on a $6 million to $20 million development plan, without an … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and … findings in our report. Appendix B includes our comments on certain issues raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaOdessa-Montour Central School District – Financial Condition (2016M-71)
… exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71