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The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… credit under this plan earned after July 1, 1973. If you are a Tier 2, 3, 5 or 6 member with five or more years of … you have not elected the special plan. The Benefit If you are eligible to receive a full benefit, your pension will … will occur. The 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated 10/22 … Basic Plan …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planPutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 … officials did not use these restricted funds to pay for reserve and debt service related obligations because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Agencies Bulletin No. 468
… To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsWayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Housing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… does not have a firm agreement detailing what services are included. School officials entered into a MOU whereby the … − the CMO − to train the Directors of Operations, who are responsible for overseeing the School’s interests in the … all services and benefits stipulated in the contract and are paying only for those stipulated services. … True North …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings conclude in the District’s favor, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… and accountability analyses were not performed for all Court bank accounts. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overConclusion – Travel and Conference Expense Management
… to management have been discussed in this guide. They are: a travel and conference policy specifically designed to … conference procedures so that any significant exceptions are noted and resolved before payments or reimbursements are authorized. The Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionUse of Vendor-Supported Technology
… defines the minimum information security requirements that all State entities (including public benefit corporations) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… paid to the City of Glen Cove (City), $75,039, and to the school district and library, $300,875. Tax exemptions …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mOversight of Nurse Licensing (Follow-Up)
… audit. Of the initial report’s three recommendations, all three were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not meet … of overpayments. Agency records were not always complete (i.e., missing required reports and monitoring details). Seven …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide … and automated approaches, rather than on those which are investigatory and manual. Improves Statewide Reporting … more efficient. The sections contained in this chapter are intended to provide an overview of several components of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesNew Yorkers in Need: The Housing Insecurity Crisis
… physical and mental health impacts. For almost 3 million New Yorkers, housing costs constitute more than 30 percent of … the most commonly used threshold of affordability. In New York, cost burdens are among the most severe in the nation, … production and provide greater rental assistance, and the State must operate more efficiently, effectively and …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisState Agencies Bulletin No. 1039
… last paycheck of calendar year 2010. Payroll Register and Employee’s Paycheck/Advice The Earnings Code RGS will be … and the earnings code description “Regular Pay Salary Employee” and amount will appear on the employee’s paycheck stub or direct deposit advice. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1212
… last paycheck of calendar year 2012. Payroll Register and Employee’s Paycheck/Advice The Earnings Code RGS will be … and the earnings code description “Regular Pay Salary Employee” and amount will appear on the employee’s paycheck stub or direct deposit advice. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 945
… last paycheck of calendar year 2009. Payroll Register and Employee’s Paycheck/Advice The Earnings Code RGS will be … and the earnings code description “Regular Pay Salary Employee” and amount will appear on the employee’s paycheck stub or direct deposit advice. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislature