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State Agencies Bulletin No. 1980
… agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), … New York City Education Board Retirement System (83), and New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andTown of Adams – Justice Court Operations (2020M-163)
… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures … a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned service …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewCUNY Bulletin No. CU-205
… Purpose To notify agencies of automatic Dues and Agency Shop Fee … of a new dues structure for hourly rate employees in the Staff Nurse title. Affected Employees Employees in … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-205-nys-nurses-association-dues-and-agency-shop-fee-changes-andLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … The Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The … Key Finding The compensation and benefits provided to employees matched Board-approved contracts and CBA …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Land, Land Preparation, Library Books, and Construction in Progress must be depreciated over the useful lives as … scale; Estimating each year the annual amount necessary to maintain and preserve the eligible assets at the condition … at, or above, the established condition level. Guide to Financial Operations REV. 01/05/2021 … The reporting of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… We reviewed payments totaling $270,000 that were paid to 14 employees and found District officials accurately … errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Lake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections were properly … George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire protection services to the Village and to part of the Town of Lake George, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the … The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. … West Sand Lake Fire District 1 Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsNew Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The New Rochelle City School District is located in the City of New Rochelle in Westchester County and … that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for … Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Arlington Fire District - Purchasing (2018M-43)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s … its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Beekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately paid employees' … The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… the District established effective internal controls over payroll for the period July 1, 2011, through January 31, … Board of Education which comprises seven elected members. Payroll costs and associated employee benefit costs represent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately … Background The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for … purchased goods and services and disposed of assets in accordance with policies and statutory requirements. Key Recommendations There were no recommendations in this report. … Eastern Suffolk Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194