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Unified Court System Bulletin No. UCS-95
… Local 1070 of District Council 37, American Federation of State, County and Municipal Employees Background At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainVillage of Canastota - Board Oversight (2018M-256)
… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Special Accidental Death Benefit – Special 20- and 25-Year Plans
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any … full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitBecoming Eligible for a Benefit – Article 14 Benefits
… contributions, you will have earned the right to receive a pension once you meet the minimum requirement of five years … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitState Agencies Bulletin No. 2191
… of new voluntary deduction codes for Sunlife Accident Insurance, Specified Disease Insurance and Hospital Indemnity Coverage. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Continue with their efforts to recover unearned salary payments. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Germantown Central School District – Payroll (2023M-3)
… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94New Paltz Central School District – Payroll (2021M-45)
… were made. There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Town of Lyndon – Town Clerk’s Collections (2021M-117)
… were not deposited within three days, as required. The Board did not perform an annual audit of 2020 records, as …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Village of Windsor - Water Operations (2019M-210)
… customer meters to ensure customers are accurately billed. The Clerk-Treasurer used an inconsistent methodology for … did not always appear to be accurate. 85 percent of the water produced, or 74.9 million gallons, is considered … Continue to work on identifying leaks and upgrading the Village’s water system infrastructure to help reduce the …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Fort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … $873,000 as of July 31, 2019. District officials did not adopt a multiyear financial plan to address future … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Sauquoit Valley Central School District - Procurement (2019M-228)
Determine whether District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… provide confirmations of online transactions. A dedicated computer is not used for online banking. Key Recommendations … information. Update bank agreements. Use a dedicated computer for online banking. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Determine whether the Board provided adequate oversight of procurement and claim processing. Key Findings The Board … with nine professional service providers paid a total of $968,545 during the audit period. The Director for … … Determine whether the Board provided adequate oversight of procurement and claim processing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mNaples Central School District – Network Access Controls (2020M-82)
… and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Broadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116East Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283