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Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … the Age 60 Retirement Plan, you can begin receiving your vested retirement benefit when you reach age 60. If you are …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitBecoming Eligible for a Benefit – En-Con Police Officers Plan
… of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years … have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… of SUNY police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years … have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitNanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Other Bulletin No. 1
… Payments for eligible employees in Bargaining Unit 96 and 97 Affected Employees Eligible SUNY Construction Fund employees in Bargaining Units 96 and 97 Effective Date(s) Paychecks dated 10/20/04, Administration … Payments for eligible employees in Bargaining Units 96 and 97 Eligibility and Bonus Amount The Lump Sum Bonus Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employeesVillage of Dansville – Water and Sewer Operations (2017M-273)
… was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 … The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 … Findings The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in Madison County, … an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Westbury Water District – Purchasing (2015M-261)
… did not pass resolutions or enter into written agreements with three professional service providers. Key …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of Grand Island - Information Technology (2019M-34)
Determine whether the Board ensured information technology IT assets were properly safeguarded
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186State Agencies Bulletin No. 762
… the funds were charged to Bargaining Unit 61. Agencies do not need to Journal Transfer the funds to the Cost Center for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and must use the designated account codes required for each type of transfer as well as other required fields … below. Operating Transfers are authorized in various State laws but the majority of these transfers are authorized … by the Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) upon request of the Director …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersOpinion 98-8
… accorded to: (1) commodities produced by the Department of Correctional Services' Correctional Industries Program in state correctional institutions pursuant to Correction Law, §184; …
https://www.osc.ny.gov/legal-opinions/opinion-98-8City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… electronic access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, … disclosure of information that could jeopardize the City’s systems. Key Recommendations Establish a process for … disclosure of information that can jeopardize the City’s systems and monitor for and remove such publicly shared …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Medina Central School District – Reserve Funds (2014M-155)
… of our audit was to examine the District’s reserve funds and selected financial management practices for the period … Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Williamson Central School District – Procurement of Professional Services (2016M-55)
… review the District’s procurement of professional services for the period July 1, 2014 through January 11, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22 million. … purchasing policy and regulations do not provide guidance for seeking competition when soliciting professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesEast Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessShenendehowa Central School District – Longevity Payments (2023M-165)
… Management Confidential collective bargaining agreements (CBAs) receive longevity payments, their CBAs do not include language for longevity payments upon … service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements