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Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125West Niles Fire Company – Financial Activities (2017M-205)
… events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws provided … cash disbursements and fundraising events; ensure that all receipts are deposited intact; and establish a code of … exercising their financial responsibilities. Ensure that all disbursements are supported by adequate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205State Agencies Bulletin No. 858
… fringe benefit of the Certification and Licensure Exam Fee Reimbursement (CLEFR) will be applied to employees’ … Time Entry using earn code FRB. Only Social Security, Medicare, State and Local taxes will be withheld. “Fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008State Agencies Bulletin No. 781
To notify agencies of an automatic Dues and Agency Shop Fee increase and a onetime retroactive adjustment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 761
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from … individuals claiming Federal tax-exempt status to file a new Form W-4 by February 15 each year. New York State Department of Taxation and Finance regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingCity of Olean – Budget Review (B1-15-2)
… The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Divorce – Career Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Police and Fire Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1512/divorceAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jDivorce – New Career Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1515/divorceAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jDivorce – Non-Contributory Plan with Guaranteed Benefits
… the marriage has ended. The division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … of your pension until you actually retire, die or terminate membership. If you are divorced, it is … beneficiary designations made by retirees who chose the Single Life Allowance option or certain alternative options …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1511/divorceAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jWyoming Central School District – Financial Management (2016M-67)
… review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5 million. … $4,000, and District officials routinely levied taxes for expenditures which could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67City of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Moravia Central School District – Cafeteria Operations (2016M-4)
… cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. Budgeted … Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis and exploring methods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Schroon Lake Central School District – Financial Condition (2014M-145)
… Town of Chester in Warren County. The District is governed by the Board of Education which comprises five elected … fund balance accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … support specialists was inadequate. The District did not keep an inventory of software licenses and its hardware … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Batavia City School District – Financial Condition (2016M-160)
… $43 million. Key Findings While the Board appropriated fund balance in the annual budgets to help finance … were not expended as budgeted. The District’s unrestricted fund balance was in excess of the statutory limit. The … accumulated $1 million of surplus cash in the debt service fund. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160