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County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always effective or … welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received … Ensure that DSS officials retain and use the county Jail inmate reports to monitor county inmate eligibility. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Who to Report – Enhanced Reporting
… Employees who are eligible for membership, but chose not to join NYSLRS; Retirees (from any of the eight public … means we will already have it on hand if they choose to join at a later date, saving you considerable time and … you. They are not public employees and are not eligible to join NYSLRS. To determine whether someone is an employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportState Comptroller DiNapoli Releases Municipal Audits
… of 50 assets totaling $7,360. Scuba gear worth $119,523 was not adequately monitored or safeguarded. Islip Fire … fees were incorrectly billed. Financial system access was also not properly administered. Town of Duanesburg – …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1931
… Purpose The purpose of this bulletin is to inform agencies that position pools in … or 09/30/2021 are affected. Background Certain chart of accounts strings in SFS, attached to position pools in … lists all current position pools associated with a chart of accounts strings scheduled to lapse on 09/15/2021 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsComptroller DiNapoli Releases Municipal Audits
… to more than $250. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsPublic Authorities – 2021 Financial Condition Report
… may not add due to rounding. *** Certain Long Island Power Authority (LIPA) staff are also reported as employees …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesHigher Education – 2021 Financial Condition Report
… increase in online instruction in 2018-19 academic year was 5.6 percent. Of the 220,103 students in 2019-20 academic … of the student loan debt balance in New York State that was 90 or more days delinquent (and in default) was 4.5 percent in 2020, down from 8.4 percent in 2019 and …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationElementary and Secondary Education – 2022 Financial Condition Report
… including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationOperational Advisory No. 29
… that are returned and/or need to be reissued. The reason for these changes is to increase efficiencies and reduce the time required for agencies, The Department of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July 1, 2025 , the following changes …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring … its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for … as defined by law, has its own BU. The following are general guidelines to indicate when a separate GL BU may be … may be required. Independent transaction processing in the General Ledger is not considered a requirement for a separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuEscalation – Article 14 Benefits
… Escalation is the annual increase or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible … at a rate equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. However, a …
https://www.osc.ny.gov/retirement/publications/1644/escalationContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has adopted Section … if you had continued to contribute at the full rate. Tier 5 Members As a Tier 5 member, you are required to contribute 3 percent of … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… days at the Buffalo district while also clocked in at the Lake Shore school district 25 miles away. The Comptroller's …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyHighland Central School District – Financial Condition (2013M-358)
… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is … 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … which is governed by an elected seven-member Board of Education, operates four schools with approximately 1,950 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… were not well defined and, because the claims auditor was also the Information Technology (IT) Coordinator … by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation costs. The District’s IT acceptable use policy has not been updated and policies and procedures have … these standards to improve the efficiency of operations. Update the acceptable use policy to include the use of personal devices on the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementWest Genesee Central School District - Capital Assets (2023M-128)
… officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 million … but not properly recorded in the inventory records and 38 of these assets that cost over $176,000 were also not tagged … assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128