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Cost-of-Living Adjustment – Article 14 Benefits
… including age and number of years retired, your retirement benefit will permanently increase each year. You will begin … the greater benefit. … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of … employees from SHP Training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials …
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
… Agencies may have difficulty identifying overpayment of a single invoice to a vendor. Effective immediately, OSC will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherCost-Saving Ideas: School District Auditing – External Auditor
… statement that the individual or firm is independent of the district as defined by Generally Accepted Government … firm or individual whose hiring would result in a conflict of interest (see Avoiding conflict of interest ) Resources "External Audit Guidance for School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… [read complete report – pdf] Audit Objective Determine whether West Hempstead Union … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … communicated confidentially to officials, we found that the Board of Education (Board) and District officials did …
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)
… District (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and sensitive information … officials did not adequately secure user account access to the network and shared network folders to help safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andFine 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-81Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … for and deposited in a timely manner. Key Findings The Board and School officials did not ensure collections … result, the School did not have access to the undeposited funds, the Board’s monthly financial reports did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165State Agencies Bulletin No. 1035
… Time Entry using earn code CFR . This amount is for tax withholding and reporting purposes only; no additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010V.3.G Product Code – V. Chart of Accounts (COA) Governance
… accounts will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that … is six numeric digits in length. Reporting Trees for Product are being created on an as-needed basis for agencies that have defined at least three levels …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …
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
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetSUNY Bulletin No. SU-229
… Award should be processed in either Administration Pay Period 17L, paychecks dated 12/02/15 or Administration Pay Period 18L, paychecks dated 12/16/15 Eligibility Criteria … criteria on 06/30/15 AND on 11/18/15 (Administration PP17L Pay End Date) or 12/02/15 (Administration PP18L Pay End Date) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedState Agencies Bulletin No. 1355
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for … report the taxable amount through Time Entry, use the Earn Code EDA and enter the following information into the Time … statement. Agencies are strongly encouraged to: Provide this letter to affected employees prior to processing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… pay cycle agencies, these transactions must be entered no later than Pay Period 18 Lag and Pay Period 19 Current. … pay cycle agencies, these transactions must be entered no later than Pay Period 18 Lag and Pay Period 19 Current. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on LTC’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. During the 2017-18 school year, CCC served … Preschool Full-Day Special Class Program. For purposes of this report, this program is referred to as the cost-based … under this program come from the New York City Department of Education (DOE). In addition to the cost based program, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… special education provider located in North Salem, New York. Kinderwise provides preschool special education … the deficiencies we identified. To Kinderwise: Ensure that all costs reported on annual CFRs fully comply with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1748
… 30th falling on non-business day (Sunday) this calendar year, the actual lapse date used in the system is June 28, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-events