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One-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension benefit will be calculated …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesEDSS - Revenue Contract / Amendment Help
… The Revenue Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the appropriate audit type in SFS based on the chart below. EBP Electronic – Lowest … Non-Quick EBV Electronic – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … (Manual). The audit included expenses claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background … and make the appropriate adjustments to NYL’s CFRs and reimbursement rates. Work with NYL officials to help ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1906
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … change the Status by selecting Inactive from the drop down list, then click Save. Please make sure no position numbers … Pool ID. They should select Inactive from the drop-down list and click Save. OSC Actions Position Pool IDs The chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022CUNY Bulletin No. CU-493
… Purpose To provide instructions for processing payroll deductions for the 2015 CUNY Charitable Campaign … 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the 2015 CUNY Charitable Campaign will … date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignCost-Saving Ideas: School District Auditing – External Auditor
… renders an opinion on whether the financial statements are in accordance with Generally Accepted Accounting Principles … Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial operations, pertinent statutes and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Agencies Bulletin No. 1035
… on information provided by GOER, PEF and CSEA, the Office of the State Comptroller will add the value of CLEFR to the employee’s taxable wages for 2010. The amount … Employees A letter will be sent by the Governor’s Office of Employee Relations to affected PEF and M/C participants …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … did not ensure collections were properly accounted for and deposited timely. Also, the School’s cash receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of these accounts (37 percent) have not been used in more …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… School District (District) officials secured user account access to the network and shared network folders to help … (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network … that officials did not: Disable 35 unnecessary former employee, shared and service network user accounts which …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
… will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require … which means all agencies are able to access the complete list of Product codes in the SFS. The Product ChartField is six numeric digits in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetState Agencies Bulletin No. 1748
… Purpose To inform agencies that position pools and/or chartfield strings in PayServ may require updates for … chartfield strings will be lapsing on the above date and will no longer be available for payroll charges. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal … audit focused primarily on expenses claimed on ICCD’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ICCD’s CFRs for the two fiscal years ended June 30, 2014. Background ICCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Kinderwise Learning Associates LLC on its Consolidated Fiscal Reports were properly calculated adequately documented and
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manual