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West Nyack Fire District – Claims Processing (2014M-259)
… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. Key Findings … receipts that were submitted. Reimbursements for personal cell phones were made without the required cell phone bills. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259SUNY Bulletin No. SU-173
… SUNY Tax Deferred Annuity Affected Employees Employees in Bargaining Units 02, 03, 04, 05, 06, 21, 28, 31 and 91 … expanded eligibility for their tax-sheltered annuity plans in accordance with IRS Final 403(b) Regulations. OSC Actions The General Deduction Table in PayServ has been updated to allow agencies to enter 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… The Treasurer has not filed an annual financial report with the Office of the State Comptroller since the fiscal … monthly bank reconciliations and include these along with a copy of the bank statements in her monthly report to … that the Treasurer files the annual financial report with the Office of the State Comptroller within 60 days after …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Rockland County Department of Social Services – Service Contracts (2014M-368)
… Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to … policy and seek competition for some contracted services. Key Recommendations Require that service providers … met. Use a competitive process when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Department of Taxation and Finance: Personal Income Tax
… tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … tax refunds approved by the Department of Taxation and Finance Department for paymen …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project … City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65 …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… review the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is … budgets, having relied on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Receiving Your Benefit and Filing Your Option Election – Career Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionEarly Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early … 42 percent of your FAS for 20 years of service credit plus an additional 4 percent of your FAS for each year of … on file with the Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, … (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionUnion-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Oxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, … with appropriated fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to … Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… provide evidence that it had purchased licenses for these installations. Key Recommendations Maintain a comprehensive … list of all BOCES-owned software and the total number of installations and licenses purchased. Monitor user activity …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m