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Use 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)
… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
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)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
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)
… 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). Background Our initial report, issued July 21, 2011, examined the Department's … in correcting the problems identified in our initial report. Of the eight prior audit recommendations, three …
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
… Transit Benefit (code 438) deduction amount to $62.50 for those employees whose Pre-Tax Transit Benefit deduction …
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
… Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … an increase to the biweekly cap from $42.12 to $48.92 and the annual cap from $1,095.00 to $1,272.00. OSC Actions …
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
… Police Investigators Association, the calculation routine for Deduction Code 302 will change from .85 percent to .73 …
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-accrualsHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key … rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four objectives of … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Baldwin – Claims Auditing (2023M-113)
… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Cobleskill – Budgeting (2023M-138)
… of the $424,000 of fund balance that the Board planned to use to fund projected deficits was not used and unrestricted fund balances increased to levels between 100 and 179 percent of the 2023 …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138