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CUNY Bulletin No. CU-731
… is to provide agency instructions for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees Eligible CUNY employees electing to participate in the Health Benefits Buy-Out Waiver Program are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … The Treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. We reviewed all 18 credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Bay Shore Union Free School District - Procurement (2018M-212)
… [read complete report - pdf] Audit Objective Determine if District officials approved …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District generally complied with New York State General … the District's procurement of professional services from 26 providers paid $1.08 million and found, except for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this … It is important that designated Business Unit staff review the report regularly to ensure all transactions charged to … Analysis>Payee Listing. QUESTIONS If you or your staff find a payment transaction which you did not authorize, you …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Arlington Central School District – Network User Accounts (2021M-110)
… accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it … methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110IRS Pension Limitation – En-Con Police Officers Plan
… pension plans, including the New York State and Local Retirement System, may use in the calculation of benefits. It … amount is set by federal law and is periodically adjusted for inflation. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… that qualified pension plans, including the New York State and Local Retirement System, may use in the calculation of … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationRapids Fire Company – Credit Cards (2023M-86)
… Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company … Key Findings Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 … and bylaws. Ensure Company credit cards are only used by authorized users. Ensure credit card purchases are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userContributing Toward Your Retirement – Article 14 Benefits
… are reportable for federal income tax only when you withdraw or retire from the Retirement System. Therefore, the … York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York State and Local …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementBrocton Central School District – Financial Management (2023M-44)
… limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six reserves with balances totaling more than $2 . 2 million were funded or used as management intended. Did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Mexico Academy Central School District – Procurement (2023M-75)
… when procuring professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75State Agencies Bulletin No. 1655
… of all current position pools that are affected by lapsing. A link will be posted on the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1655-updating-payserv-chartfield-strings-june-lapsing-eventsWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … communicated confidentially to officials, we found that the Board of Education (Board) and District officials did … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountAccounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Retirement Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … you must retire directly from public employment or within a year after separating from service. The additional credit … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341j