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Full- and Part-Time Service Credit – Special 20- and 25-Year Plans
… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you leave paid employment. … reported* ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum wage × 2,000) *As reported by your …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditFranklin-Treadwell Fire District – Disbursements (2021M-16)
… officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16XII.6 Overview – XII. Expenditures
… on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… are accurately accounted for. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status …
https://www.osc.ny.gov/local-government/required-reportingMcLean Fire District - Financial Operations (2017M-296)
… as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for … are filed timely. The Board should continue to use the voucher system established as a result of our audit. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68XIV.14.B Capital Assets – XIV. Special Procedures
… infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital … Senior Colleges) and public benefit corporations Asset Retirement Obligations Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsCattaraugus County - Onoville Marina and Probation Department (2018M-32)
Cattaraugus County Onoville Marina and Probation Department 2018M32
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Yates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Webster Public Library - Board Oversight (2018M-125)
… financial and IT policies. Key Recommendations Audit all claims, including private funds claims, before payment. …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Syosset Central School District - Payroll (2018M-42)
… - pdf] Audit Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Full- and Part-Time Service Credit – Career Plan
… as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a … 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a … 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees … action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees … 17 employees or 15 percent of employees tested and the five volunteer Board members did not complete the annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-training