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Accounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… reserves that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… for EBT cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key … in our initial audit report, two have been implemented and one has been partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followOpinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Services to Workers Under the Worker Adjustment and Retraining Notification Act
… days prior to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off … to. This liability can be reduced if the employer pays all applicable employees appropriate back pay and benefits … 1,887– about 69% – cited the pandemic as the reason for the Notice. Key Findings We found several areas the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actTown of Preston - Financial Management (2018M-81)
… through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 … appropriations. During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). … Town has projects that will require significant funding in the coming years, Town officials have not developed fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key … periodically reconcile leave balances to ensure employees do not exceed carryover limits. Address the IT … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Monroe County - Financial Condition (2018M-179)
… and cash flow in all funds. Develop a sustainable plan to phase out the general fund’s subsidizing of the solid waste …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179School District Physical Education Compliance (2018-MS-3)
… physical education (PE) classes consistently with the regulations of the Commissioner of the New York State … with PE requirements mandated by State Education Law and regulations. As a result, not all students are receiving the … PE plan addresses all requirements in the Commissioner’s regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Frankfort - Board Oversight (2018M-58)
… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities … Town of Frankfort Board Oversight 2018M58 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer will be the … 21, 2007 (Administration) Background The return address on all Direct Deposit Advice statements currently prints: … agency name and payroll office address will now be printed on all Direct Deposit Advice statements effective February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsOversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this report. … To assess the extent of implementation as of March 7 2014 of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement … based on your age, your loan balance at retirement and the type of retirement (service or disability). The loan … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanOperational Advisory No. 3
… other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and … Agency Finance Officers are requested to ensure that all individuals who have any Statewide Financial System role …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderCUNY Bulletin No. CU-439
… 15-B (2012) Affected Employees CUNY employees enrolled in the CUNY Transit Benefit Transportation Spending Account … as not to exceed 2012 pre-tax benefit limits as outlined in IRS Publication 15-B (2012). OSC Actions At the request of … (code 439) amount was thereby increased by the same amount in which the pre-tax benefit was decreased so as not to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Police Bulletin No. SP-178
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … the biweekly maximum deduction to $48.92, resulting in an annual maximum deduction of $1,272.00. Questions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceState Police Bulletin No. SP-150
… Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New … Benevolent Association of the New York State Troopers, Inc. and in agreement with the New York State Police … Benevlent Association of the New York State Troopers, Inc. at (518) 462-7448. Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceGlen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not … with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that … policies or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements … and in accordance with CBAs, employment contracts or Board resolutions. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals