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Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsTuckahoe Common School District - Purchasing (2018M-228)
… report - pdf] Audit Objective Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… of Audit The purpose of our audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Cortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247CUNY Bulletin No. CU-437
… earnings codes as identified by CUNY: HPE Holiday Pay-1.0 CUNY Skl Labor HPG Holiday Pay-2.0 CUNY Skl Labor LT3 Lost Time Hourly LTO Lost Time … Override OTO OT Override Q11 Overpaid in 2011 RGH Regular Pay Hourly Employee SA3 Saturday Adjustment Override SA4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesCUNY Bulletin No. CU-201
… Purpose To explain the procedures for processing the June 2004 Uniform Allowance Payment. … Agreement, Section 9 provides a Uniform Allowance Payment for the titles listed above. Refer to the attachment for eligibility requirements. Effective Date Checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-201-june-2004-uniform-allowance-paymentVillage of Shortsville – Board Oversight (2015M-5)
… $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books … annual financial report and supporting books annually, or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… part of the costs associated with these services. As a result, the District did not receive about $68,200 for … year, officials did not file for reimbursements because a District-prepared cost-benefit analysis did not fully … consent forms, documenting the eligible services provided and submitting claims for Medicaid reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Worcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWestbury Water District – Purchasing (2015M-261)
… $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Mill Neck – Financial Management (2014M-358)
… Board has not established adequate policies and procedures or provided guidance on maintaining a reasonable level of … not developed a comprehensive, written multiyear financial or capital plan. Key Recommendations Adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in … Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings … adequately monitor or develop a plan to address the causes for the difference in water produced to the amount billed to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Loans – Divorce and Your Benefits
… member has an outstanding loan balance at retirement, the pension will be reduced for each loan, taking into … Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding … an ex-spouse with their full equitable share of the pension if the reduction for a member’s outstanding loan at …
https://www.osc.ny.gov/retirement/members/divorce/loans