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Retirement Legislation - 2018
This publication covers retirement and related legislation enacted or vetoed during the 2018 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-18.pdfMiddleburgh Central School District - Information Technology (2019M-115)
Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/middleburgh-2019-115.pdfBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfRetirement Legislation - 2017
This publication covers retirement and related legislation enacted or vetoed during the 2017 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-17.pdfRetirement Legislation - 2016
This publication covers retirement and related legislation enacted or vetoed during the 2016 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-16.pdfRetirement Legislation - 2015
This publication covers retirement and related legislation enacted or vetoed during the 2015 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-15.pdfRetirement Legislation - 2014
This publication covers retirement and related legislation enacted or vetoed during the 2014 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-14.pdfRetirement Legislation - 2013
This publication covers retirement and related legislation enacted or vetoed during the 2013 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-13.pdfXV.15 Fund Classification Manual – XV. End of Year
… The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualSackets Harbor Central School District - Information Technology (2019M-208)
… complete report - pdf] Audit Objective Determine whether the District’s network was adequately secure to protect the student management system (SMS) against unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208State Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an … additional salary factors when an annual salaried employee's status changes. Additional Information For more information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorHow to Conduct a Vendor Responsibility Review
… designations before responding to a FOIL request, but it does not automatically exempt them. More Information The …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 99-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Several of these opinions were rendered prior to 1967. At that time, section 256(1) did not include cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials did not provide the … any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… The District did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was not cost-effective to file Medicaid claims. However, they could not provide a … to ensure all Medicaid documentation requirements are met. Submit all eligible claims for reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… [ read complete report - pdf ] Audit Objective Determine whether the … not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexState Agencies Bulletin No. 1078
… enrolled in the NYS Deferred Compensation Plan Effective Date(s) Institution checks dated July 28, 2011 Administration … As permitted by the Small Business Jobs & Credit Act of 2010, the NYS Deferred Compensation Plan was recently … by the plan’s third party administrator, Nationwide Retirement Solutions (NRS). Agency Actions Notify Employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsOpinion 88-70
… bond resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to … derived from the proceeds of borrowing or capital reserve funds. Under Local Finance Law, §34.00, a city may adopt a … bond resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Access Controls Over Selected Critical Systems (2017-S-56) 90-Day Response
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56-response.pdf