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State Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … during the SFS black out period, ensure the employee’s Direct Deposit Table in PayServ is updated immediately. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsTier 1 Death Benefits – Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – New Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s … years of service credit, up to 36 years. Alternative Death Benefit If you die while in service after age 55, an …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsAccounts Payable Advisory No. 58
… agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, agencies should use the … facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate … the voucher until it enters a unique invoice number. In such instances, agencies should exercise due diligence in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed the equipment. We also observed obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Cost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. … used to fund repairs to capital improvements or equipment when the repairs are of a type that does not recur annually …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsSaratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … percent) totaling $471,156. Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with … process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not … by a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityWindsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Indigent Legal Services Fund
… The Office of the State Comptroller no longer has a role in the administration of the Indigent Legal Services (ILSF) …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundLawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Accounts Payable Advisory No. 53
… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations … and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersDundee Central School District - Information Technology (2018M-74)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations The Board and … comprehensive IT security policies, procedures and plans to safeguard computerized assets and data. Provide periodic … our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Horseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Brighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Peekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through … Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191