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Internal Control System Components
… a complete internal control review program, the Department does not have appropriate assurance that unit managers are … as intended, and implementing corrective action plans if controls fail. The Department does not provide adequate training to unit managers about …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsChanging Employers – Membership and Enrollment
… after 20 or 25 years of service, regardless of age. If an employee is considering a promotion to a civilian or … that would result in a change in their retirement plan, we strongly recommend any employees in this situation contact … eligibility to continue in a PFRS 20- or 25-year plan. If a PFRS member accepts employment in a title or position …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly accounted for employee leave … fiscal year were approximately $53.5 million. Key Finding We reviewed the leave accrual records for 10 of the 236 … highest accumulated unused leave balances, to determine if the employees’ unused accrued leave balances were carried …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfProblem Gambling Treatment Program
… casinos opened in New York State in 2013. Therefore, we could not determine whether OASAS has sufficient treatment … services may be available outside the OASAS system, OASAS does not have an accounting of these providers – or their …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) … considered when maintenance activities are prioritized. The audit covers the period January 2012 through October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceMission Statement and Performance Measures
… (Canal Corporation), a subsidiary public corporation of the Authority, was created by the State Legislature in … The Authority operates and maintains a 570-mile system of highways crossing New York State. The Canal Corporation is … it to its website which included the combined results of the Thruway's and Canal Corporation's performance. The …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresAbout Benefit Reductions
… Benefit Reduction for Early Retirement Members in regular retirement plans can retire …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsOpinion 93-16
… of certain designated activities, in accordance with a system established by the sponsor ( id .). Such … although a local government may provide its employees with paid or unpaid leave to enable them to respond to fire … intervals, regular in point of time" and "[i]n accordance with some consistent or periodical rule or practice" (Black's …
https://www.osc.ny.gov/legal-opinions/opinion-93-16City of Yonkers – Budget Review (B24-6-6)
… when these contracts are settled. Likely underestimates teacher retirement payments by approximately $478,000 and … the District’s budget request. Review the estimates for teacher retirement payments and charter school tuition …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Full- and Part-Time Service Credit – Special 20- and 25-Year Plans
… the day you begin employment with a participating employer and work continuously on a full-time basis, we calculate your … paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time employment is credited …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Further, an MCO is only eligible to receive the SMCP if it submits encounter claim data as evidence of the … services for the maternity care of the recipient. We issued our initial report on November 29, 2021. The audit … covered the period August 1, 2015 through July 31, 2020. We found about $55 million in improper and questionable SMCPs …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followState Agencies Bulletin No. 286
… not qualify the employee for a promotion or transfer to a new trade or business; AND Must maintain or improve current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 2167
… - Individual Retirement Arrangements (IRAs) clarifies that if an employer provides a retirement plan, any individual … by the plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require the … Note: Contributing to a 457(b) Deferred Compensation does not affect whether the Retirement Plan Checkbox is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 1961
… for others. Affected Employees Employees receiving a 2021 Form W-2 are affected. Background Internal Revenue … from a retirement system of the State of New York, as a result of previous state, city, or municipal employment, … or After Tax) Questions Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… - Individual Retirement Arrangements (IRAs) clarifies that if an employer provides a retirement plan, any individual … by the plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require the … Yes Note: Contributing to a 457(b) Deferred Compensation does not affect whether the Retirement Plan Checkbox is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020State Agencies Bulletin No. 2276
… Retirement Plan checkbox in Box 13 be checked for every employee who is either: Covered* by an employer provided … or received employer contributions to a defined contribution plan (401(k) or 403(b)) in the current tax … Plan Checkbox is checked; that is determined by the employee eligibility for a Defined benefit or 403(b) Defined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Opinion 88-30
… for the purchase of its water from a village. The contract with the village provides that the owner of this … Constitution barring impairment of the obligations of a contract (see, e.g., Keystone Coal Association v DeBenedictis … Town of Niskayuna, Schenectady County , 235 AD 566, 258 NYS 690; 1987 Opns St Comp No. 87-64, p 96; 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Jamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04