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Long-Term Expected Contribution Rates – What Every Employer Should Know

… rates to the actual annual contribution rates from for both Employees’ Retirement System (ERS) and Police and …

https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-rates

Oversight of Grants (Follow-Up)

… Statewide Grants Management System, currently scheduled for April 2014, which they believe will address several of …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-follow

CUNY Bulletin No. CU-324

… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-local

Retiring with an Outstanding Loan – Special 20- and 25-Year Plans

… balance at retirement and the type of retirement (service or disability). The loan application and Retirement Online … balance at retirement, and the type of retirement (service or disability). Benefit Reduction Examples Here are examples …

https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loan

Operational Advisory No. 3

… other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder

Lyons Central School District – Payroll 2022M-71

… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Lancaster Central School District – Financial Management (2022M-37)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Village of Waterford – Board Oversight (2022M-70)

… and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Somers Central School District – User Accounts and Software Updates (2021M-153)

… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Village of Hewlett Neck – Financial Management (2022M-35)

… overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the Village officials’ budgeting … fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of … budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

West Islip Union Free School District – Financial Management (2022M-40)

… that overestimated appropriations by $24.6 million, or approximately 5.2 percent over a four-year period. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Franklin Central School District – Information Technology (2022M-19)

… created additional network entry points that, if accessed by attackers, could be used to inappropriately access and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… applied to the extent practical in our ACFR presentation for the recording of capital assets. The implementation of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Village of Islandia – Procurement (2021M-203)

… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. Business job creation … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Madison County - Claims Audit and Payment Process (2019M-142)

… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Canastota Central School District - Financial Condition Management (2019M-174)

… 2017-18. Although surplus fund balance was reported at or below the statutory limit from 2015-16 through 2017-18, … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m