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Contributing Toward Your Retirement – Article 14 Benefits
… employer, once you join the Retirement System, all salary and service earned in connection with all employment must be … federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York State and Local Retirement System, and used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planX.4 Overview – X. Guide to Vendor/Customer Management
… information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… across the marketplace, will greatly improve the state pension fund's ability to assess and address risks and … and develop, disclose and implement low carbon transition plans. It is our responsibility as investors to make sure …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalTravel Advisory No. 5
… readily available for OSC’s auditors to facilitate timely payment approval. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseGreenville Fire District - Fixed Assets (2019M-223)
… policy or procedures that include threshold values for recording and tagging assets and the persons responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223City of Lockport - Budget Review (B1-16-16)
… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Sherman Central School District – Claims Processing (2016M-352)
… District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… $17.8 million. Key Finding The account clerk reviews the obituaries and if a retiree is identified as deceased, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSewanhaka Central High School District – Student Fees (2016M-296)
… and distribute written procedures for the collection, recording and deposit of student fees and for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Port Jervis City School District – Financial Condition (2016M-319)
… schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Hammond Central School District – Payroll (2016M-398)
… stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and compensatory time use was inaccurately recorded. The head custodian did not maintain time records for his … head custodian maintains detailed time records for each position held. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Morris Central School District – Financial Operations (2015M-251)
… one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted … claims for goods and services are audited and approved by someone other than the BOCES claims auditor. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Alfred – Incompatible Duties (2021M-99)
… - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Boylston – Procurement (2021M-56)
Determine whether Town of Boylston Town officials used competitive methods when procuring applicable goods and services
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was … overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greenville Fire District #1 – Board Oversight (2014M-376)
… and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… is located in Delaware County. The District is governed by an elected five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Village of Northville – Joint Youth Activity Program (2016M-339)
Village of Northville Joint Youth Activity Program 2016M339
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339