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Village of Hagaman – Claims Auditing (2022M-11)
… paying such claims without Board approval. Ensure no claim is paid before audit and approval of the Board other than … resolution to be paid prior to audit. Ensure a resolution is passed approving the number of claims on the abstract, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Jasper – Financial Management (2015M-150)
… of Jasper, which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Eagle – Wind Power Revenues (2014M-125)
… Purpose of Audit The purpose of our audit was to examine the Town’s use of and long-term plan for wind power revenues … The purpose of our audit was to examine the Towns use of and longterm plan for wind power revenues …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… through June 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … our findings and recommendations and indicated they plan to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Lancaster - Information Technology (2018M-114)
… of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control … assets. Ensure all necessary personnel receive IT security awareness training and that training is provided whenever the …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… by the Secretary instead of the Director as required. Credit card claims were not always supported with adequate … authorizes all District purchases. Ensure that original credit card receipts and statements are attached to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not … of all moneys received and disbursed. Appoint an Auditing Committee to audit the Treasurer’s records. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mState Agencies Bulletin No. 1884
… that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesOpinion 88-64
… for housing authority employees) MUNICIPAL COOPERATION -- Insurance (joint agreement between municipality and public … authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to provide for … authorizes a municipal housing authority to "at no cost or expense to it, enter into agreements of cooperation with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64State Agencies Bulletin No. 1756
… Purpose To inform agencies of OSC’s automatic processing of the April … title on or after the payment effective date are eligible to receive the increase: Employees with a Pay Basis Code of HRY (Grade 600) will receive an increase to the rate in effect on the 2016, 2017 or 2018 Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateDivorce – Special 20- and 25-Year Plans
… property and can be divided between you and your ex-spouse when the marriage ends. This means that: Your ex-spouse may … that provides a continuing benefit to your ex-spouse when you die. Your ex-spouse may be entitled to a portion of your …
https://www.osc.ny.gov/retirement/publications/1517/divorceEligibility, the Benefit and Filing – New Career Plan
… that offers a special plan (that allows retirement after 20 or 25 years of creditable service, regardless of age), you … for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not … 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingPartial Lump Sum Payment – Regional State Park Police Plan
… to Retire Available PLS Payment Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentDivorce – State University Police Plan
… 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees …
https://www.osc.ny.gov/retirement/publications/1823/divorcePartial Lump Sum Payment – En-Con Police Officers Plan
… To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; … When you file for retirement, if you are eligible for PLS, we will send you a special Option Election Form so you can choose a PLS payment along with the standard retirement option you …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentPartial Lump Sum Payment – State University Police Plan
… lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is … finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- … Tier 1 2 3 5 and 6 members covered by Section 383d Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentPartial Lump Sum Payment – Forest Rangers Plan
… To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; … When you file for retirement, if you are eligible for PLS, we will send you a special Option Election Form so you can choose a PLS payment along with the standard retirement option you …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentComptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk … Academy and Central School District and the Westhampton Beach Union Free School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits