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State Agencies Bulletin No. 1157
… To describe agency procedures for employee enrollment in Tier 6 retirement. Affected Employees Employees first joining … April 1, 2012 Effective Date(s) Agency data entry for Tier 6 may begin on April 20, 2012 Background On March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may … leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, for some … For example, if you have four years and ten months of service credit and you need five years to be vested, your …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… payments in accordance with contract terms and if leave was properly tracked. Key Findings Payroll calculation errors … payments in accordance with contract terms and if leave was properly tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… of our audit was to assess controls over cash receipts for the period July 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, which operates six schools with approximately 3,800 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Contract Advisory No. 32
… 15 of Executive Law. Section 20 – Omnibus Procurement Act of 1992 – revised to update the contact information for … of Economic Development. Section 26 – Iran Divestment Act – revised to update the web address for the Prohibited Entities List. Minor editorial revisions and updates. All new contracts and amendments …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixOperational Advisory No. 25
… basis. SFS will schedule and communicate the dates for these activities. Agencies are encouraged to review …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryTravel Advisory No. 14
… and/or the agency’s finance office are responsible for responding to the request. XII.7.B Voucher Denials …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesDual Membership in NYSLRS – Divorce and Your Benefits
… two distinct retirement systems: New York State and Local Employees’ Retirement System; and New York State and Local Police and Fire Retirement System. If a member has … NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsNew GASB Standards
… New York State will implement Governmental Accounting … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsRetirement System Membership – Regional State Park Police Plan
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage If you are … state park police officer with the New York State Office of Parks, Recreation and Historical Preservation, coverage in …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, … Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by the Treasurer were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialAnnual Financial Report Filing Deadlines
… Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to [email protected] , faxed to (518) …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesEvergreen Charter School – Credit Card Purchases (2024M-143)
… or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not develop and … were not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling … will help the Board and School officials improve oversight of credit card purchases. School officials disagreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Agencies Bulletin No. 1912
… Purpose The purpose of this bulletin is to inform agencies that position pools … 07/07/2021. OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing: … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsMcLean Fire District - Financial Operations (2017M-296)
… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Cost-Saving Ideas: School District Auditing – External Auditor
… on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We … provide an affirmative statement that the individual or firm is independent of the district as defined by Generally … deputy claims auditor The district’s internal auditor Any firm or individual whose hiring would result in a conflict of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Agencies Bulletin No. 1748
… they will need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations … should be directed to the agency’s Appropriation Section Representative or [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsSchool District Bus Safety (2018-MS-4)
… whether districts are providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. Superintendents in five districts did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Overtime Compensation – Enhanced Reporting
… must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety … be reported under the appropriate earnings code : Standby pay; Inconvenience pay; Location pay; and Straight pay for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationWyoming County Industrial Development Agency – Project Management (2015M-62)
… York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County … requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet … in their applications. Key Recommendations Establish and adopt policies and procedures critical to project evaluation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project