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State Agencies Bulletin No. 138
… paycheck or advice. New Reveal Report To assist agencies in maintaining employee address information, a new Reveal … conditions: Home Address is blank or missing an entry in Address Line 1, City, State or Zip Edit Mailing Address- … partial information is entered but an entry is missing in Address Line 1, City, State or Zip Check Address-The Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period. We … Vice Chancellors). Key Findings Most of the $125,410 in travel expenses we examined was appropriate. However, we …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… preschool, elementary, middle, and high school students in low-income, high-risk communities. The New York State … core of age-appropriate primary care services that comply in content and frequency with New York State’s Child/Teen … medical services to nearly 170,000 students enrolled in the Program, accounting for approximately 700,000 health …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andComptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsGlossary – Governmental Accounting Standards Board
… used for GASB are the same as the assumptions used in the annual actuarial valuation (for more information, … the plan to pay that liability. Pension Expense Changes in the Net Pension Liability, recognized in the current reporting period. There are some exceptions, …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryCUNY Bulletin No. CU-359
… December 31, 2008. Affected Employees EOC employees in the following Job Codes: Job Code Description 019119 EOC … Supervisor 019279 EOC Custodial Assistant 019280 EOC Mail/Message Services Worker 019281 EOC Assistant Effective … Supervisor 019279 EOC Custodial Assistant 019280 EOC Mail/Message Services Worker 019281 EOC Assistant Union Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsOpinion 2001-6
… special act is applicable. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … accounts, 462 were not used to log into the system in at least six months from the date of the test. District … did not always ensure students received services in accordance with their individualized education programs …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements … a petition to initiate a road improvement. Similarly, in the event an improvement is initiated on town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 90-12
… 2105, which authorizes copies of papers to be certified by an attorney, does not apply to court orders submitted to a county … the clerk of court. You ask whether a county treasurer may pay out court funds upon being served with a copy of a court …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Accessibility for People With Disabilities
… to the New York State Department of Health, more than one in four New York State adults have a disability. In addition, as reported by the U.S. Department of … can provide physical health benefits such as reductions in stress, cortisol levels, muscle tension, and heart rate – …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesState Comptroller DiNapoli Releases School Audits
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … The district also borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs, and paid claims …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsNiagara Charter School - Information Technology (2018M-172)
… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Lansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Sachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Malone Central School District – Payroll (2017M-278)
… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Accidental Death Benefit – En-Con Police Officers Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m