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Ending Your Membership – Special 20- and 25-Year Plans
… membership ; If you transfer your membership to another New York State public retirement system; If you retire; or If you … officer or firefighter with an employer that participates in PFRS. … Special 20 and 25Year Plan information for PFRS …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… not review or approve the majority of the bills prior to payment. The audit committee did not complete an adequate … a code of ethics. Audit bills and approve them before payment. Ensure that an adequate, documented annual audit is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityState Agencies Bulletin No. 1754
… of the NYSLRS Redesign Project Background As mentioned in Payroll Bulletin #1745 , NYSLRS rolled out a new information system in May 2019. The NYSLRS information system now starts, stops, … 18, 2019 OSC Actions OSC will update the Deduction table in PayServ to remove agency update for the above referenced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… To be eligible for this benefit, you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jUnified Court System Bulletin No. UCS-105
… Benefit for the 2006 calendar year. Listed below are the union, bargaining unit, value of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code DC 37 SK $107.00 … or the "HOME" address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-105-prepaid-legal-service-benefit-ucs-employeesCUNY Bulletin No. CU-239
… Legal Service Benefit for tax purposes for the 2005 calendar year. Affected Employees Employees in the bargaining … in October. Agency Actions Notify affected employees. Payroll Register and Employee Paycheck/Advice The applicable … Earnings Code and the value will be displayed on the payroll register and the employee’s paycheck stub or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAccounts Payable Advisory No. 52
… discounts vendors may offer. Prior to certifying a claim for payment for goods and services, agency staff must confirm the agency … act of acceptance, receivers must enter receipts in SFS for purchases from preferred sources, centralized contracts, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … adoption. By doing so, you waive the right to continue in service until age 70. You must separate from service no … and receive the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jThousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling $50,989. The Board Treasurer (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges an average of 108 …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) … (CBA), employment contract or Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be improperly providing benefits to employees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… complete report - pdf] Audit Objective Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementVillage of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … reported capital investment and salary information for reliability or compare it to estimates in project … corrective action. Appendix B includes our comments on issues raised in the IDA’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaRed Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Officials did not ensure that leave accruals were accurate or payments for unused leave and separation payments were … either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. … payments that are inconsistent with the CBAs, contracts or any other applicable laws. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals