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Out-of-Service Death Benefit – New Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Chapter IV – Accounting Codes – Uses and Descriptions contains information and … all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureCUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… totaling $8,396 were not authorized in advance by the Board, as required by District policy. Nineteen … claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Operational Advisory No. 7
… were established in the system. This information is used for many purposes during day-to-day operations including check processing. In an effort to ensure all financial correspondence is properly routed, OSC is … the BU information in the attached spreadsheet (see Tab 1 for instructions). If corrections are necessary, please …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateCanton Central School District - Claims Audit Process (2018M-186)
… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health … was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30, 2019. About the … Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsCentral Valley School District - Separation Payments (2018M-153)
… was performed for all payments processed in the payroll system during the audit period, totaling $113,064. Key … procedures to provide an independent review of all employee separation payments to ensure they are calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Arlington 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 procurement policy (policy). Noteworthy … 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-43Pittsford Central School District – Payroll (2021M-129)
… Key Findings District officials accurately compensated the 63 employees we tested. However officials did not ensure: … corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Hubbardsville Fire District - Board Oversight (2018M-107)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Overview – Enhanced Reporting
… Retirement Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and forward … Retirement Online . You report this information using the enhanced reporting format, which accepts more data than …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewRestrictions – State Police Plan
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsBellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Highland Central School District – Non-Instructional Overtime (2021M-8)
… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 … non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Travel Advisory No. 10
… Expense Reimbursements (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsGloversville Enlarged School District – IT Asset Management (S9-22-12)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCamden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not … totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124