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Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Purpose of Audit The purpose of our audit was to determine if the Board provides adequate oversight of the District’s … in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the District and is … District bank accounts to withdraw funds for claims that have not been reviewed by the Board members and Treasurer. …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236State Agencies Bulletin No. 938
… Purpose To inform agencies of the new Reason Code BDA on the Position Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected … require an approved BDA. XFR/BDA: Used when an employee transfers to a position that requires a BDA. POS/BDA : Used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaWest Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Three Village Central School District – Financial Operations (2021M-141)
… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Welcome New Members
… If youre a new NYSLRS member you can find handy resources in one convenient place Learn how NYSLRS pensions work and read about your membership and …
https://www.osc.ny.gov/retirement/members/new-membersPlainville Fire District – Board Oversight (2021M-91)
… financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment when …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Develop a plan to use excess unexpended surplus funds in a way that benefits District taxpayers such as reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… adequately monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is … Board did not establish sufficient compensating controls to help ensure cash was safeguarded. The Board did not … and canceled check images, bank reconciliations and bank transfers, or compare receipts with deposits to help ensure …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… million. Key Findings The water and sewer funds relied on interfund advances from the general fund to help finance … interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … Central School District is located in four towns in Orange and Sullivan Counties. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaGates-Chili Central School District - Financial Management (2019M-53)
… by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by … over the last three years despite having sufficient funds to finance the District’s increased costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53PUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for … by a seven-member Board of Trustees, provided education to approximately 85 students in grade five during the 2014-15 … Actively monitor the adopted budget and approve all budget transfers and modifications as necessary. Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingState Agencies Bulletin No. 550
… employees on a Workers’ Compensation Leave (with a Reason code of WDL , WSP , or WPS ). OSC will insert a row effective … Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part Time Percentage and Salary. The report identifies … EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicOpinion 2001-1
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum … must be made pursuant to a pre-existing, detailed overtime plan adopted by the village board that sets forth the terms, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Graded Rates – Contribution Stabilization Program
… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Metropolitan Transportation Authority: An Overview of the Paratransit Program - April 2014
The MTA operates the Access-A-Ride program, which provides transportation services to 160,000 enrollees who are unable to use the NYC subway and bus system.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2015.pdfLoan Payroll Deductions – Enhanced Reporting
… deduction amount will be provided for the total of all loans. Please use the new amount beginning on the next … member accounts. Rev. 11/23 … NYSLRS members repay loans through salary deductions Retirement Online notifies …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsAdjustments Report (RS2050)
To make corrections to the salary, service or contributions listed on previous monthly reports, NYSLRS employers use form RS2050.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2050.pdf