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Town of Cincinnatus – Financial Operations (2016M-238)

… that all claims were properly audited and approved before payment. The Board did not ensure that an annual audit was … and thorough audits of claims are conducted prior to payment. Ensure that the financial records of all Town …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238

Vested Retirement Benefit – En-Con Police Officers Plan

EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits

https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefit

Vested Retirement Benefit – Special 20- and 25-Year Plans

… is payable for life, and you may elect one of several pension payment options to provide a continuing payment to a …

https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit

Vested Retirement Benefit – State Police Plan

… is payable for life, and you may elect one of several pension payment options to provide for a continuing payment …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Vested Retirement Benefit – Regional State Park Police Plan

… is payable for your lifetime. You may elect one of several payment options to provide for a continuing payment to a designated beneficiary of your choosing after …

https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefit

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when … to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Accounts Payable Advisory No. 27

… has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Contract) Date services are completed. Contract payments Payment dates specified in contract; if none specified, then …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to payment and correctly paid to eligible school and special …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… a severance payment within a separation agreement, which in turn helps promote transparency.  Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Lump Sum Payments – Enhanced Reporting

… For members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in … documents to NYSLRS Employer Reporting for review. If the payment is pensionable, you will be asked to submit the …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments

Plainville Fire District – Board Oversight (2021M-91)

… year, as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 and … AUDs are filed on time. Audit and approve claims prior to payment when required. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… Not all claims were audited by the entire Board prior to payment, as required. Key Recommendations Adopt written … they are deposited. All claims should be audited before payment. … Village of Hillburn Internal Controls Over Cash …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional … for all chargebacks for County services prior to approving payment. Develop a revised procurement policy that includes …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Board did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … blank checks. Properly audit all claims before authorizing payment. The audit should ensure that each claim has detailed …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… the services to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 without … approve invoices for payroll processing services prior to payment. LDC officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we … Ensure claims are supported, audited and approved prior to payment.  Comply with competitive bidding requirements.  …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… leave payments totaling $8,860 and an unallowed payment totaling $1,192.  Key Recommendations  Ensure grant disbursements are approved before payment to avoid overpayments to landowners.  Perform a …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Overtime Compensation – Enhanced Reporting

… additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of … Safety Overtime page . The following are not considered payment for overtime, and should be reported under the …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation

Other Bulletin No. 46

… additional guidelines regarding the implementation of the payment. The SCF’s Board of Trustees approved Resolution … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag … Absence (not related to Workers Compensation Leave) on the payment effective date 04/05/18 (Administration) will become …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-and

DiNapoli Audit Finds Gaps in NYC School Safety Planning

… Planning requirements for shootings and emergency situations in New York City’s … and regulations, and one plan included an incorrect main phone number for the school and incorrectly listed key personnel; …

https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planning