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Manual Reporting – Enhanced Reporting
… With manual reporting, you enter data directly into Retirement Online to create a … pay periods; and Employee earnings. This method is useful when you need to submit a small number of transactions, such … Instance When you report manually, an employee may have more than one employment instance. An employment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Revocable Consents
… were $15.6 million for City Fiscal Year (CFY) ended June 30, 2017, $16.0 million for CFY ended June 30, 2018, and … and notify the owner, where appropriate. … To determine if NYC Department of Transportation billed and collected correct …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsSection 8 Housing Choice Vouchers – Federal Funding and New York
… is based on total annual gross income and family size. In general, an applicant’s income may not exceed 50 percent of the area’s median family income. In New York City, this includes all of HUD’s NY Metro Fair … administered by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersTown of Cherry Valley – Financial Condition (2016M-212)
… and analyze the health center’s direct and indirect costs for the period January 1, 2015 through March 30, 2016. … Supervisor is not maintaining separate accounting records for the health center’s activity and some costs are not … to the health center accordingly. Without planning for unexpected additional expenditures, the ability to …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Accounts Payable Advisory No. 52
… communicated in a purchase order. To document the act of acceptance, receivers must enter receipts in SFS for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9One-Year FAS – Career Plan
… will not be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasCity of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Utica City School District - Payroll (2018M-175)
… system entries were not adequately supported or approved by supervisors. Key Recommendations Establish procedures to … salaries, wages and additional pay items are authorized by the Board before being paid. Ensure manual adjustments for … District officials disputed and disagreed with us in many instances; however, they indicated they had already …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling … Monitor the activity within the computerized software to prevent unauthorized approvals. Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161One-Year FAS – Police and Fire Plan
… will not be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – New Career Plan
… will not be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… are not considered regular compensation and, in most cases, will not be included in your FAS calculation: Unused …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overfunded or potentially unnecessary. District officials have not developed a multiyear financial plan. Key … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces