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V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… GL BU may be required. Independent transaction processing in the General Ledger is not considered a requirement for a … oil spill-related confidential information that is stored in the SFS) is a consideration for a separate GL BU. Data … and is a balancing ChartField, and as such, transactions in the SFS must balance (by debits/credits) by BU. Where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDeath Benefits
… your beneficiaries may be entitled to receive a death benefit after you die. When you became a NYSLRS member, you … System (ERS) Tiers 2, 3, 4, 5 and 6 Your last year’s earnings multiplied by your years of service credit, not to … death benefit may also be payable. (Return to Top) The Survivor’s Benefit Program The Survivor’s Benefit Program for …
https://www.osc.ny.gov/retirement/members/death-benefitsGreene County Industrial Development Agency – Management Practices (2013M-95)
… document that project incentives were consistently applied when approving projects because they did not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that would allow it to effectively …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementSUNY Bulletin No. SU-325
… implemented the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate … taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesSUNY Bulletin No. SU-141
… United University Professions (UUP) Discretionary Salary Increases. Affected Employees SUNY Professional … Professions (UUP) and provides for Discretionary Salary Increases for UUP (BU08) employees. Payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseState Agencies Bulletin No. 1564.1
… contribution refunds will be taxable for Federal, State and local withholding. Prior to processing the refund, … refund may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin No 15641 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesPelham Union Free School District – Reserve Funds (2015M-366)
… Key Finding The retirement contribution reserve fund balance increased by more than $2.2 million from fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Menands Union Free School District – Payroll (2015M-268)
… The Menands Union Free School District is located in the Village of Menands in Albany County. The District is governed by an elected … correct. Key Recommendation There are no recommendations in this report. … Menands Union Free School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… internal controls over the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $42.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overUniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over … The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Heuvelton Central School District – Payroll (2016M-322)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the … The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… were appropriately accounted for. Key Recommendations No recommendations were included in this audit. … Rensselaer …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Mandatory Contributions – Enhanced Reporting
… rates with your payroll records until the member retires. Note: There are some exceptions to mandatory …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Findings The Supervisor has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. … and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not filed annual …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309State Police Disability (Section 363-b) – State Police Plan
… of absence (with or without pay); or Receiving workers’ compensation or similar employer-funded benefits, as long as … disability benefit is paid in addition to any workers’ compensation payments or Social Security disability benefits … The sum of a State Police disability benefit, workers’ compensation benefit and Social Security disability benefit …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District … Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mVillage of Keeseville – Financial Condition (2013M-192)
… $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of … sewer, and water funds had a combined total deficit fund balance of $4,623 and a combined cash balance of only $6,451 at the end of the 2011-12 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Real Property Tax Cap Information - Glossary
… of parcels. Calculated by Taxation and Finance. Retirement Contributions >2% - Levy necessary to pay for increases to …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary