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Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… 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 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. … 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials should …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Hudson City School District – Information Technology (2020M-157)
… systems were adequately secured against unauthorized use, access and loss. Key Findings District officials did not … the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: … resources. Develop written procedures for managing system access. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to offer this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jAccounts Payable Advisory No. 41
… (POs) for centralized contract purchases Reference: Guide to Financial Operations (GFO) , Chapter XI-A, Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a requisition and/or purchase order with a contract ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesReal Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] Enrollment … demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit our local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsBainbridge Fire District - Board Oversight (2018M-252)
Determine whether District officials established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … million and found that they were adequately supported, for appropriate purposes and audited and approved before … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Byron-Bergen Central School District - Procurement (2018M-157)
… always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that … the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Bellmore-Merrick Central High School District – Payroll (2023M-87)
… paid employees’ salaries and wages. Audit Results Based on our review, District officials accurately paid salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Audit Objective Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Out-of-Service Death Benefit – Career Plan
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – New Career Plan
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… public employment, 50 percent of the death benefit may still be payable. This vested benefit may also be payable if …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefit