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Contributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are … earnings toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – En-Con Police Officers Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are … earnings toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementFund Financial Data – 2023 Financial Condition Report
… inflows and outflows of current financial resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent sources of funding and … would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or project …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataHiring Members with the Enhanced Report – Enhanced Reporting
… An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public retirement systems in … . Rev. 2/23 … After hiring an employee in Retirement Online employers are able to report salary and service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportDisposal of Electronic Devices
… if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private and sensitive information, and also … all State entities to establish formal processes to address the risk that personal, private, or sensitive …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesState Agencies Bulletin No. 331
… Garnishment order placed against his/her wages (ex: State Tax, Student Loan, Creditor Garnishments). The NBEN746 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelDivision of Diversity Management
… fully inclusive work environment for all Office of the State Comptroller (OSC) employees helps carry out the … Deputy Comptroller, Diversity Management nhernandez@osc.ny.gov Office of the State Comptroller 110 State Street, 8th Floor Albany, NY 12236 (518) 473-1368 … The Division of Diversity …
https://www.osc.ny.gov/about/division-diversity-managementGlen Aubrey Fire Company – Board Oversight (2022M-139)
… Towns annually. Review and approve financial transactions on a regular basis and have them audited annually. Charge the appropriate service fees and interest on late lease payments. Company officials disagreed with … corrective action. Appendix B includes our comments on issues Company officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Corning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Area #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with … discovered and are well known by attackers. Code to exploit some of those vulnerabilities is freely available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… complete report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Carroll – Town Clerk (2022M-20)
… [read complete report - pdf] Audit Objective Determine whether the Town of … swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… use a competitive process to procure goods and services or ensure claims were properly supported or for valid purposes. Officials: Did not solicit competition … seven professional service providers totaling $177,827 or seek competitive bids for goods and services from five …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Alexandria Central School District – Financial Condition Management (2020M-109)
… adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District officials did not adopt reasonable budgets and … manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 through …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for … An analytical review may also indicate that certain types of expenditures may have been inappropriately incurred. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Springfield – Credit Card Purchases (2020M-138)
… were adequately supported, for legitimate purposes or approved before payment. Credit card statements were … to the prior Supervisor and not provided to the Board or always reconciled with supporting documentation before … credit card policy and avoid unnecessary interest charges or late fees. Require adequate supporting documentation and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Boylston – Financial Condition (2021M-69)
Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69