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Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request … employees to the 2016-17 beginning leave balances recorded in the employee leave records and found that 12 of these …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)

… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates three schools with approximately 1,650 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

City of Watertown – Information Technology (2017M-184)

… City officials adequately safeguarded personal, private and sensitive information on City servers and in its … fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings The Council did not … recovery, disposal of electronic devices, data back up and password security management. The Council did not …

https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. … $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Long-Term Expected Contribution Rates – What Every Employer Should Know

… annually. On a long-term basis, employers should expect to pay these rates as a percentage of their payroll to NYSLRS each year. If the Fund averages more than 5.9 … of time, employers should expect their contribution rate to be less than the long-term expected rate. If the Fund …

https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-rates

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Minisink Valley Central School District – Financial Condition (2016M-26)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and … of the ensuing year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Oxford Academy and Central School District – Financial Management (2016M-6)

… Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, … operates three schools with approximately 800 students, is governed by an elected five-member Board of Education. … Ensure the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Manhasset Union Free School District – Separation Payments (2016M-150)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

SUNY Bulletin No. SU-173

… tax-sheltered annuity plan deductions: 404 Supplemental Retirement Annuity Program 408 SUNY TDA Fidelity 415 SUNY … 21, 28, 31 and 91 with the exception of employees of the State University Construction Fund Effective Date(s) Paychecks dated 9/1/10 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plans

Retiring with an Outstanding Loan – Special 20- and 25-Year Plans

… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be permanently … retirement benefit would be permanently reduced by an outstanding loan balance at retirement. The approximate …

https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loan

Overview – Special 20- and 25-Year Plans

… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the … in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the … In some cases, restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

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