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Maine-Endwell Central School District - Leave Records (2019M-40)
… inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Cost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and reported and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialWyoming County Industrial Development Agency – Project Management (2015M-62)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through February 17, 2015. … who are appointed by the County Board of Supervisors. For our audit period, the IDA reported 32 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectHigher Education – 2023 Financial Condition Report
… and Financial Assistance Average costs of tuition and fees for full-time, in-state students for the State and City University of New York (SUNY and CUNY) in 2022-23 were: SUNY, $8,810 ($6,025 for two-year colleges); and CUNY, $7,190 ($5,060 for two-year …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAccounts Payable Advisory No. 61
… cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the agency must contact BSE at … (GFO), Chapter XII, Section 7.D - Expedite Requests , for more detail. … Expedite Requests …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Agencies Bulletin No. 1912
… is lapsing on 06/30/2021, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1157
… To describe agency procedures for employee enrollment in Tier 6 retirement. Affected Employees Employees first joining a … April 1, 2012 Effective Date(s) Agency data entry for Tier 6 may begin on April 20, 2012 Background On March 16, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Agencies Bulletin No. 1748
… and/or chartfield strings in PayServ may require updates for lapsing Affected Employees Agencies with appropriations … lapsing on the above date and will no longer be available for payroll charges. Effective Date(s) Institution paychecks … be completed before June 20, 2019 to be used in PayServ for the Institution check dated July 3, 2019. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsTompkins County Public Library – Financial Management (2015M-250)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Out-of-Service Death Benefit – Article 14 Benefits
… not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death benefit …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitSyosset Central School District - Payroll (2018M-42)
… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Full- and Part-Time Service Credit – Regional State Park Police Plan
… Full-Time Employment If you join the Retirement System on the day … with a participating employer and work on a full-time, continuous basis, we calculate your retirement service … For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… Full-Time Employment If you join the Retirement System on the day … with a participating employer and work on a full-time, continuous basis, we calculate your retirement service … For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditOperational Advisory No. 15
… various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII … Advance Shortages and Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – … a Cash Advance For specifics, please visit the Guide to Financial Operations , Chapter VII, Section 10 . … Cash …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesUniondale Union Free School District – Procurement (2016M-195)
… audit was to assess the District’s procurement procedures for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $175.4 … Not all claims contained sufficient information to allow for verifying that the items and pricing on the invoices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. … oversight. Key Recommendation There are no recommendations for this report. … Whitehall Central School District Internal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mVendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the State Comptroller (OSC) added new Sections in Chapter X …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designations