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State Agencies Bulletin No. 938
… 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 Employees Employees for whom a BDA (Budget Director’s Approval) is required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaOpinion 91-51
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund … also, however, defines "fund" to specifically include "funds established for special improvement districts ...". … of "moneys" was not intended to refer to moneys in "funds" established on behalf of special districts, such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Financial Outlook for the Metropolitan Transportation Authority - June 2009
The Governor and State Legislature have taken important steps to stabilize the operating budget of the MTA and to fund its next five-year capital program.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2010.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members Designating Multiple Beneficiaries (RS6420-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate multiple beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6420-a.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members (RS6419-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate one beneficiary.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6419-a.pdfComptroller DiNapoli Releases School Audits
… Central School District , Niagara Charter School , Oracle Charter School , Southside Academy Charter School and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, … of its school building financed at a 20 percent interest rate. In addition, the business office did not maintain …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Employer Reporting
… employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reportingComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) Claims … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… collections totaling $238,032 did not indicate the form of payment (cash or check). Auditors found 358 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0South Seneca Central School District – Online Banking (2021M-164)
… Update the Policy and perform online banking transactions on a dedicated computer. Amend the bank agreements to require …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … the year to monitor the budget and approved budget transfers at the monthly Board meetings. However, the heavy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … them access to leave records, vendor information, budget transfers and personal, private, sensitive information. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessBradford Central School District – Online Banking (2022M-102)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses … it to all authorized online banking users. Designate a computer for online banking transactions. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Village of Wappingers Falls – Board Oversight (2023M-70)
… As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation … reviewing bank statements, bank reconciliations and online transfers. Ensure that the AFR is submitted timely and …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Alexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialYork Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … the Treasurer and Business Administrator have the ability to perform online banking transactions, but neither has … segregate duties and require independent verification of transfers. Designate a computer to be used only for online …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Reporting Regulations 315.2 & 315.3
… provided the cumulative number of hours equal at least 120 hours a month. A full day worked for such employees shall …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Resources – Contribution Stabilization Program
… Rates for annual payment due February 1, 2025: 2025 ERS Final Rates 2025 PFRS Final Rates Rates for annual payment due February 1, 2026: 2026 ERS …
https://www.osc.ny.gov/retirement/employers/csp/resourcesStandard Work Day and Reporting Resolution for Elected and Appointed Officials Form (RS2417-A) - SAMPLE
A sample for NYSLRS employers who need to create a resolution establishing a standard working day for elected and appointment officials.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2417-a-sample.pdf