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Social Security Adjustment – Article 14 Benefits
… will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsOmnibus Procurement Amendments
… A.8156 (Peoples-Stokes) / S.6452 (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … by the state comptroller. Memo Bill Text Status … Relates to participation by state agencies in a system used by the …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsState Agencies Bulletin No. 316
… employees. Affected Employees Employees with a job status of retired, leave, terminated or deceased who have not had a … periods. The direct deposit end date will be the first day of the third payroll period of inactivity. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesGananda Central School District – Financial Condition (2014M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures for handling cash receipts. … Long Beach City …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Sex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2XII.6.A Paying Another State Agency – XII. Expenditures
… process vouchers to another Business Unit in the Statewide Financial System (SFS). Payments from one Business Unit to … Vendor ID starting with “042” allows Business Units to pay each other without the need for a paper check. Using the … ARE SFS ONLINE When two SFS Online Business Units intend on doing business with one another, the Business Units must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyPayroll Improvement Project Bulletin No. PIP-017
… 03/17 6:00 am – 8:00 pm Thursday 03/18 6:00 am – 8:00 pm * system availability Monday, 3/15 is to be determined; hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, … to ensure that all disbursements are proper. … Warsaw Fire Department Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andOrange Lake Fire District – Budgeting Practices (2015M-146)
… 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and … over the budgeting process so that proposed budgets are in the required format and contain sufficient and complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could … Key Recommendations Revise the District’s policy to indicate which and when competitive methods will be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… allowable is 165. However, for some members employed by New York State, the maximum is 200 days. Credit for your unused sick …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveAccounts Payable Advisory No. 27
… a corresponding invoice has been received. The Guide to Financial Operations (GFO), Chapter XII, Section 5.G - … and Accounting Dates on Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateSherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Lump Sum Payments – Enhanced Reporting
… pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring