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Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … audit process. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Releases School District Audits
… have not adopted adequate security policies and procedures to safeguard IT assets. Further, the board has not adopted … and implementing shared services with other districts to achieve cost savings and maintain programs for students. … Auditors reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments were …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected … states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… budgeting practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire District … budgeting practices for the period January 1 2011 to November 30 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a … The purpose of our audit was to determine whether the District established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Withdrawing Your Contributions and/or Your Membership – State Police Plan
… Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by submitting a … account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipCity of Newburgh – Budget Review (B6-14-25)
… The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Credit for Previous or Military Service – Career Plan
… or military service. It is very important that you claim all the service credit you are entitled to receive as … employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… or military service. It is very important that you claim all the service credit you are entitled to receive as … employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better … us with any questions you may have. For reinstatement to Tier 1 or Tier 2, or to an earlier membership date within …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… or military service. It is very important that you claim all the service credit you are entitled to receive as … employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better … us with any questions you have. For reinstatement to Tier 1 or Tier 2, or to an earlier membership date within …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCost-Saving Ideas: School District Auditing – External Auditor
… on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We … provide an affirmative statement that the individual or firm is independent of the district as defined by Generally … deputy claims auditor The district’s internal auditor Any firm or individual whose hiring would result in a conflict of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… of 23 members, one of whom also serves as the Board Chair. The Chair is the County's chief executive officer. In … is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, … competition for professional services or the submission of documentation with claims to support competition was … Town of Ontario Information Technology Financial Management and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Agencies Bulletin No. 1478
… the first pay period of the fiscal year to employees who have at least 1500 hours in pay status in seasonal positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1364
… inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year refund of Social Security and Medicare taxes for any reason, including Workers’ … require employers to obtain a completed and signed consent form from each affected employee to file a claim for refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxOpinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional service. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 91-57
… village public library and presently maintains a separate bank account for those moneys. You indicate that the village … moneys were deposited in and disbursed from the same bank account as village moneys. The treasurer would maintain … This Office has expressed the opinion that, where separate bank accounts are not specifically required by State or local …
https://www.osc.ny.gov/legal-opinions/opinion-91-57