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Retirement System Membership – State University Police Plan
… working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … and file a membership application with the Office of the State Comptroller. Special Plan Coverage If you become … State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/retirement-system-membershipRetirement Benefit Summary Tier 6 PFRS
… A summary of membership benefits for Tier 6 New York State and …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-pfrsVested Retirement Benefit – New Career Plan
… benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age … benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age … benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial … To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for preschool special … fringe benefits paid to 1:1 aides that were charged to the SC preschool special education program, but should have been …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
… has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses. The audit covered the Department’s vehicle use and maintenance expenses for the period from January 2017 to … has established adequate controls to effectively monitor and ensure accountability over its vehicle use and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated Fiscal Reports CFR were …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… and accurate. We determined drivers dispensed fuel 441 times during the audit period, but they incorrectly … documented vehicle identification (ID) numbers 16 times. In addition, drivers incorrectly documented or did not document their driver ID numbers 33 times, and incorrectly documented odometer readings or did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringService Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitWage Subsidy and Transitional Employment Programs
… and work opportunities to needy families by granting states the federal funds and flexibility to develop and … costs (i.e., cost of the wages and fringe benefits paid to participants during the subsidized employment period). In the … place individuals in time-limited wage-paying jobs. Participants learn the customs and routines of work, acquire …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsSelected Wage Investigation Procedures
… 150 cases (46 percent), investigators did not make first contact with the employer within 60 days of creating a wage … in its procedures. In 55 of the 69 cases, the first contact did not occur for more than 120 days, including 13 cases for which first contact didn’t occur until after more than 360 days had …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualEnhanced Reporting – Enhanced Reporting
… A complete guide to enhanced reporting It explains all the important features that you use …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingState Agencies Bulletin No. 2036
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuOversight of Career and Technical Education Programs in New York State Schools
… Objectives To determine whether current State Education Department … and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market … To determine whether current State Education Department …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsUtica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Omni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… through financial information reported on CFRs. In addition, Omni shares services, building space, and … June 30, 2015, Omni reported approximately $29.4 million in reimbursable costs for the SEIT cost-based program. Key … fiscal years ended June 30, 2015, we identified $1,588,037 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Step Up’s CFR for the fiscal year ended June 30, 2015 and … To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manual