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Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was … rather than through appropriations in budgets voted on by taxpayers. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Lindenhurst Union Free School District – Credit Cards (2016M-179)
… the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period … list of those employees who are issued credit cards and report this information to the Board at each … meeting. Ensure that credit card maximum spending and account credit limits are in accordance with the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179East Hampton Union Free School District – Financial Software User Access (2016M-340)
… how user access rights should be established or modified, and permissions are not reviewed quarterly to ensure a proper … to leave records, vendor information, budget transfers and personal, private, sensitive information. Key … should be established or modified based on job duties and proper segregation of duties. Limit the number of users …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTransportation – 2023 Financial Condition Report
… more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 … percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage increase since 2021. Bridge …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Stony Point – Budget Review (B6-13-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local Finance … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Valhalla Union Free School District – Network User Accounts (2022M-26)
… accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not … user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology … dates ranging from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93State Agencies Bulletin No. 1881
… (7U), New York City Teachers Retirement System (7S), and New York City Education Board Retirement System (7T) 2021 … year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The OT limit for Tier 6 … year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index on December 31 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsState Agencies Bulletin No. 1907
… of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is … No. 1492 may have a missing or invalid date of birth and must be corrected. Additionally, 457 and/or403(b) additional annual amounts allowed for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemWyandanch Union Free School District – Budget Review (B25-7-3)
… Finance Law (LFL) Section 10.10(d) requires municipalities and school districts that have been authorized to issue … district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3State Police Bulletin No. SP-209
… implements the 2018-2023 Agreement between New York State and NYSPIA, provides for a new bi-weekly 8 Year Seniority … Payment effective April 1, 2020 for Investigators and Senior Investigators in Bargaining Unit 62. Effective … Pay page at the Effective Date level of Earnings Code S08 and enter the following information: Effective Date: Last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorState Agencies Bulletin No. 2205
… Background: Although every effort is made by agencies and OSC to ensure State employees are paid accurately and on time, there may be an occasion where all or part of … (SFS). In addition, OSC has issued Operational Advisory 35 and updated the Guide to Financial Operations (GFO) to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsCUNY Bulletin No. CU-634
… District Council 37, Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks dated January 17, 2019 OSC Actions OSC will identify employees with Dues Code 266 and automatically increase the current amount of $15.11 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-634-district-council-37-local-2054-dues-increaseCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… Determine whether claims were adequately supported and properly audited before payment. Key Finding The claims … or contracts. District officials agreed with our findings and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … the reserve fund money to unassigned fund balance. … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160State Agencies Bulletin No. 1190
… added as a search field for reviewing existing records and for adding new time entries. Users are still required to … page allows agency users to search by EMPLID (NYS EMPLID) and name to review employee history information for their employees. OSC Actions Job aids and supplemental communications are being prepared to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionState Agencies Bulletin No. 974
… Employees Contributory employees enrolled in the Optional Retirement Program (ORP) – Retirement Plan 7Z (TIAA/CREF) Effective Date(s) Institution … 2(c) and Article 125-A, Section 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… services to those who are economically disadvantaged and/or have special health care needs. In general, the … premium for every Medicaid recipient enrolled in the MCO, and the MCO arranges for the provision of services its … most pharmacy benefits were covered by managed care plans, and fee-for-service reimbursement was no longer appropriate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careAccidental Death Benefit – State Police Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an … court decisions for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an … court decisions for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefit