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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 … by subtracting your beginning date of employment from the date you leave paid employment. Part-Time Employment For … 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andFranklin Square Public Library - Claims Audit (2018M-48)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48XII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [xlsx] AC237 – Statement of …
https://www.osc.ny.gov/local-government/required-reportingFranklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… fields previously established on the IT asset inventory system are filled out to properly track purchase order date, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets … infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsHampton Bays Union Free School District - Claims Processing (2018M-68)
… audited and approved prior to payment. Key Findings The claims auditor approved claims for payment for purchases … purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … were ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68McLean Fire District - Financial Operations (2017M-296)
… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system … continue to use the voucher system established as a result of our audit. The Treasurer should secure District check …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for … offenders and locate crime victims to whom restitution is owed. Key Recommendations Maintain copies of tickets or … evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to enforce …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Webster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …
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)
… benefits provided to employees. Noteworthy Achievements District officials have established adequate procedures over … paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, … as a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Full- 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 … service credit by subtracting your beginning date of employment from the date you actually leave paid … days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days …
https://www.osc.ny.gov/retirement/publications/1512/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 … service credit by subtracting your beginning date of employment from the date you actually leave paid … days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days …
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 … service credit by subtracting your beginning date of employment from the date you actually leave paid … days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report days worked …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditFull- and Part-Time Service Credit – Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a … service credit by subtracting your beginning date of employment from the date you actually leave paid … days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days …
https://www.osc.ny.gov/retirement/publications/1642/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 … service credit by subtracting your beginning date of employment from the date you actually leave paid … days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees … agreed with our recommendation and indicated they planned to initiate corrective action. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8