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Delaware County – Court and Trust Funds (2022-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. … by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Surrogate’s Court Clerk (Clerk) did …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2State Agencies Bulletin No. 174
… the agency enters the earnings code RGH and the number of hours to be paid in the Time Entry panel. The begin and end … the employee will automatically be paid a fixed number of hours each biweekly period based on the number of standard hours on the employee's Job Data 2 panel. The begin and end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesCost-of-Living Adjustment – Article 14 Benefits
… permanently increase each year. You will begin receiving COLA when you are: 62 or older and retired for five or more … death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. Once you … adjustment, your benefit will include either the COLA or escalation (if eligible), whichever adjustment …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentOpinion 88-41
… to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High School District No. 3 Nassau , 34 AD2d 351, 312 NYS2d 252 …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Agencies Bulletin No. 1203
… Empl ID table to determine if an Empl ID was reserved for the person. If a reserved Empl ID is found for the Social Security Number associated with the New Hire … the Empl ID that was pre-assigned. See Bulletin No. 1204 for more information. Agency Actions Review the new Hire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservManual Reporting – Enhanced Reporting
… their earnings under the correct instance. Employee Summary and Earnings Detail When reporting manually, each … you enter an employee’s monthly data. In the Employee Summary section, you enter an employee’s days worked, member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both … and final cash basis financial plans for the fiscal year as well as actual inflows, outflows, and balances stated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials … District #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… or Leave your contributions in your account and qualify for a retirement benefit when you become eligible. If you … have less than five years of service and do not qualify for a retirement benefit, you should file the Withdrawal … you do not withdraw your membership, make sure to apply for a retirement benefit when you become eligible. Once you …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipBecoming Eligible for a Benefit – Article 14 Benefits
… five years of service credit, even if you discontinue your public employment. Vesting is automatic — you do not have to … to become vested. As a vested member, you may leave public employment and, at a later date, apply for and receive …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitLake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… implemented procedures to provide guidance for employees when recording transactions. Key Recommendations Ensure that … procedures for Recreation Department employees to follow when collecting, handling and recording cash receipts. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Ramapo Catskill Library System – Procurement (2015M-84)
… Findings Library System officials did not seek competition when making purchases on behalf of the System’s member public … Establish and implement a competitive process when purchases that exceed the bidding threshold are made on …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Putnam County – Probation Department Collection of Revenue (2014M-5)
… 16, 2013. Background Putnam County consists of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature … Department is under the supervision of the Legislature and the New York State Division of Probation and Correctional …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Islip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Full- and Part-Time Service Credit – Police and Fire Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditVillage of Depew - Purchasing (2018M-158)
… with the Village’s purchasing policy. Key Findings We examined 59 purchases totaling approximately $1.4 million …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, … supporting documentation (e.g., applications, renewal forms, income support and military records) to verify … corrective action. … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Full- and Part-Time Service Credit – Career Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-credit