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Northside Center for Child Development – Compliance With the Reimbursable Cost Manual
… SED on July 1, 2012 to operate full-day Preschool Special Class (SC) and full-day Preschool Special Class in an … with disabilities who are between three and five years of age. For purposes of this report, these programs are … similar for all employees, as the Manual requires, and a second payment due to an error in a journal entry resulting …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… as wasteful or personal purchases. To ensure that credit cards are used only for approved and necessary expenses, … sensible internal controls. Authorizing the Use of Credit Cards Require each credit card be authorized by the governing … writing that they understand their responsibilities. Issue cards in the names of the employees for better …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudSpecial Accidental Death Benefit – Career Plan
… benefit will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… December 20, 2013. Background The Claryville Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which covers the Town of Denning in Ulster … Claryville Volunteer Fire Company Financial Controls 2014M53 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Town of Webb - Ski Collections (2018M-188)
… officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The … officials adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period … District is a district corporation of the State, distinct and separate from the Towns of Dannemora, Ellenburg and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Special Accidental Death Benefit – State Police Plan
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary at …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without … reductions; and The Social Security benefit payable. The salary used to compute the special accidental death benefit … position, the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… position, the salary that would have been payable to a police superior officer or a fire officer. … new york state and local retirement system nyslrs police and fire retirement system pfrs tier 1 tier 2 tier 3 tier 5 tier 6 regional state park police …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… benefit will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitVillage of Deposit – Claims Auditing (2023M-173)
… approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Little Flower Union Free School District – Tuition (2015M-233)
… Purpose of Audit The purpose of our audit was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Waverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Cattaraugus County – Court and Trust Funds (2014M-85)
… review was to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments made … review was to examine the Countys controls to safeguard and account for court and trust funds for the period of …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85State Agencies Bulletin No. 320
… Purpose To advise agencies of an increase in New York City resident … who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in … wage for payment in the payroll system are subject to the supplemental tax withholding changes. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-city