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State Agencies Bulletin No. 1613
… under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the “taxable amount” and must be reported in PayServ through either Time Entry or the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsState Agencies Bulletin No. 289
… calendar year Affected Employees All employees Note: Only new participants or employees in this program who wish to … should be returned to the employee so they can complete a new card. The Amount of Deduction is the amount to be … deduction. Agency Processing Instructions Note: Only new participants or employees in this program who choose to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotIX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO … of the day’s expenditures associated with federal projects and records those transactions in the Project Costing module. … a listing of the Reference Award Numbers and amounts. The accounting entries on the deposit will be used to process the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresState Agencies Bulletin No. 347
… through the deduction codes using the outside scroll bar. If a record with the same Federated Fund (SEFA) … code already exists , click on the top of the inner scroll bar, insert a row and continue with step 6. If there is not … Fund (SEFA) deduction code, click on the outer scroll bar, insert a row and continue with step 5. Deduction Code - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… number 4865-5900-0000-0000 for billing month and year May 2022, the agency should enter 4865590000000000 0522 in the … number 4489-9500-0000-0000 for billing month and year May 2022, the agency should enter 4489950000000000 0522 in the … number 4485-9200-0000-0000 for billing month and year May 2022, the agency should enter 485920000000000 0522 in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Cost-of-Living Adjustment – Article 14 Benefits
… Once you meet the eligibility requirements, including age and … retirement benefit will permanently increase each year. You will begin receiving COLA when you are: 62 or older and retired for five or more years; or …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations … create fundraising reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Accounts Payable Advisory No. 8
… problems: SFS will not automatically prevent the payment of duplicate invoices. Vendors may not accurately credit the … the payment. Vendors may not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able … Agencies may have difficulty identifying overpayment of a single invoice to a vendor. Effective immediately, OSC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected … and all nine Board members), 15 employees or 15 percent of employees tested and the nine Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCost-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-auditorState 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)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 collections totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165V.3.G Product Code – V. Chart of Accounts (COA) Governance
… node) for Product reporting needs. A statewide Product Tree will be created to support Miscellaneous Receipts and … migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeWest 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-accountFine Fire District – Board Oversight (2023M-81)
… were maintained. Key Findings District officials did not adequately monitor financial activities or maintain … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … officials generally agreed with our recommendations and have indicated they plan to take corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on … service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former employees and were last …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education … However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …
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
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetState Agencies Bulletin No. 1355
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2014. Affected Employees Employees who receive employer … assistance benefits that exceed the $5,250 exclusion limit for calendar year 2014. Background Per IRS Publication 15-B, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefits