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Unified Court System Bulletin No. UCS-298
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … processing of the April 2021 UCS Longevity Bonus (JLO) and provide instructions for payments not processed … have been processed. All reports will be sorted by Department ID, then by employee name in alphabetical order. …
https://www.osc.ny.gov/node/126261Saranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … pay rates, withholdings and deductions and having access to paychecks until she disbursed them to District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Newark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … million as of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting … from all improper investments and place all Library moneys in time deposits, certificates of deposit, or other …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54State Agencies Bulletin No. 2031
… OSC will continue the following process: Notify the agency Payroll Officer of the change via email from the Tax and Compliance mailbox. Provide the agency Payroll Officer with a copy of the Lock-in Letter to be … than or equal to the IRS limit.” New York State Payroll Online (NYSPO) Impact: Employees who have an active Lock-in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsCity of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Security Self-Assessment – Information Technology Governance
… follow-up questions that will elicit information helpful for evaluating the answers. For example, one of the questions is, “Were all computer … ago, the governing board may want to consider arranging for additional training or a refresher in the near future. …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Agencies Bulletin No. 1382
… Check Date Institution 26 Current 03/19/2015 04/02/2015 Administration 1 Current 03/26/2015 04/08/2015 Institution 26 … as a positive amount). Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of … by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114State Agencies Bulletin No. 1381
… beginning with the paycheck which includes compensation for April 1, 2015. Effective Date(s) Repayment of the PEF DRP … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings … 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drpCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district … (includes audit committee charter template) Other auditing roles External Auditor Internal Auditor Claims Auditor/Deputy … Claims Auditor Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 … …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeVillage of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … our comment on an issue raised in the Village's response letter. … Determine whether the Village Board effectively …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Comptroller DiNapoli Releases School Audits
… ensuing year’s appropriations. As a result, the district’s tax levy was higher than necessary to fund operations. … for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was … reserve funds. Had district officials retained the same tax levy each subsequent year as in 2012-13, residents could …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Review of Trivision Tek Group, Inc.
… the final $211,109 payment request from Trivision to ESD. In addition, ESD terminated GDA X199 recovered the $138,891 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incAccounts Payable Advisory No. 71
… than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC … year 2020 using the withholding data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, … more information. (Updates to this section are currently in progress.) Agency personnel should email [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingState Agencies Bulletin No. 1273
… with the Over40 Comp Time II program negotiated with CSEA and PEF, employees are permitted in each year of the program … 7, 2013. Effective Date(s) Institution Pay Period 16L and 17C, paychecks dated 11/27/13 Administration Pay Period 17L and 18C, paychecks dated 12/04/13 Eligibility Criteria Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outSUNY Bulletin No. SU-235
… by the campus president who meet the following criteria on the payment effective date of 04/07/16 are eligible to … earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who had a … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The purpose of our audit was to determine whether the District had established effective internal controls over … May 31, 2013. Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases School District Audits
… to improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory … by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) … million identified, Empire has recovered $11.5 million and found $2.1 million was beyond recoverability time frames, … did not monitor project construction, including whether school districts began construction before receiving final …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsTown of Union – Financial Condition (2016M-192)
… December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 … are too low to allow the fund to break even, which results in taxpayer inequity, as the water fund is subsidized by the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192