Search
Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mQuogue Union Free School District – Financial Condition Management (2017M-196)
… to the legal limit. Adopt realistic annual budgets based on historical or other known trends. Review the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… private and sensitive information on City servers and in its financial system for the period July 1, 2015 through … April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Middletown Enlarged City School District – Financial Condition (2017M-245)
… District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Jordan-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-managementVested Retirement Benefit – En-Con Police Officers Plan
… benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… If you leave public employment before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. The …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… If you leave public employment before retirement age, but have at least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitApalachin Fire District – Oversight of Financial Operations (2013M-25)
… investment, and code of ethics policies, as required by statute. The Board also has ensured that procedures … each claim for payment and indicates their approval by affixing their signatures to the claims, and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Department of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 10,414 refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate … and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… and up-to-date accounting records that document all cash receipt and disbursement transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … has been established by the Village of Northville to operate youth development activities for children residing … Bank statements and reconciliations were not provided to the Commissioners to enable a proper review of financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339SUNY Bulletin No. SU-173
… Purpose To notify SUNY agencies of the modified eligibility for the following 403(b) tax-sheltered annuity plan … that PayServ be updated to allow expanded eligibility for their tax-sheltered annuity plans in accordance with IRS … been updated to allow agencies to enter 403(b) deductions for employees in all Bargaining Units with the exception of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansRetiring 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 … 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-loanOverview – Special 20- and 25-Year Plans
… is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your … included in your FAE calculation: Unused vacation; Unused sick leave; Payments made as a result of working your … in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewVested Retirement Benefit – Regional State Park Police Plan
… benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … Findings The Board has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65West 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 … documentation to support purchases made. Expense reports for travel advances did not match the receipts that were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190