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State Police Disability (Section 363-b) – State Police Plan
… you must apply within 90 days of the discontinuance. For a disability not sustained in service, you must have at … Security disability benefit cannot exceed your final salary. If it does, the portion that exceeds your final salary will be suspended. The law defines “final salary” as …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bPoughkeepsie City School District – Information Technology (2019M-166)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Urban Choice Charter School - Information Technology (2019M-240)
… was used to process 510 financial transactions after her resignation. School officials did not adopt IT policies or a …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted … vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate incompatible …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Annual Wage for New Tier 6 Employees
… purchase payments plus interest. Employer contributions for mandatory members will be calculated based on their … pay amount that a full-time employee is expected to earn for the year at the time they are hired. This should include … Location pay (geographic pay) Increased hiring rate pay For employees who are hired to work less than full-time, if …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesPublications
… Below, you’ll find retirement plan publications and general information guides … contact us for help finding your plan publication. ERS Retirement Plans ERS covers more than 650,000 workers from State and …
https://www.osc.ny.gov/retirement/publicationsComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless … 6 Member Contributions. Retirement Age Members in special plans can retire after completing their plan’s minimum …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsFinal Average Earnings
… apply to members who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April … of retirement; and Any payments made for time not worked. Retroactive Payments Retroactive payments are lump sum payments you receive from …
https://www.osc.ny.gov/retirement/members/final-average-earningsAbout NYSLRS
… retirement systems in the world, administering benefits for more than 1.2 million members, retirees and … and Fire Retirement System (PFRS), which provides benefits for police officers and firefighters of participating public … members, retirees and beneficiaries and is responsible for ensuring the different benefit programs offered by NYSLRS …
https://www.osc.ny.gov/retirement/about-nyslrsKids First Evaluation & Advocacy Center: Compliance With the Reimbursable Cost Manual (2021-S-12)
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Utica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Kinderhook Central School District - Procurement (2018M-137)
… Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District officials properly … Key Recommendations Review the procurement policy annually and make any amendments to keep the policy current. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Etna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48City of Long Beach – Budget Review (B7-16-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of Hempstead – Information Technology Access Controls (2021M-158)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … and those related to acceptable computer use, protection of PPSI, application and network controls, password security, … and indicated that they were in the process of implementing corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Tompkins County Development Corporation – Board Oversight (2021M-7)
… the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … but was unaware that its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should have …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversight