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Cost-of-Living Adjustment – Special 20- and 25-Year Plans

… (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation …

https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustment

Loans – Divorce and Your Benefits

… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …

https://www.osc.ny.gov/retirement/members/divorce/loans

X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management

… Vendor File Business Units create contracts, purchase requisitions, … Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is not already in the Statewide Vendor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policies

VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

Overview – Travel and Conference Expense Management

… on establishing lodging, meal, and mileage rates; standardized travel forms; using credit cards and cash …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overview

Town of Hempstead – Procurement (2022M-63)

Determine if Town of Hempstead Town officials used competitive methods when procuring professional services and purchases subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Village of Monticello – Payroll (2022M-59)

… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59

Bradford Central School District – Claims Auditor (2022M-157)

… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

Hilton Central School District – Network Access Controls (2022M-200)

… adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, … and others who were no longer providing services to the District. Key Recommendations Establish adequate written …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Town of Tyre - Long-Term Planning (2019M-61)

… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Poughkeepsie City School District - Payroll (2019M-110)

… eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… District officials accurately maintained leave records for non-instructional employees. Key Findings The Board and … officials did not provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… procedures to account for all collections received by the Company. Ensure compliance with the bylaws and pay …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Marcellus Central School District – Online Banking (2020M-66)

… District’s banks, but did not require confirmations for all electronic transactions. The online banking policy does … transfers will be authorized and processed. A dedicated computer was not always used for online banking and none of … and processing transactions. Ensure that a dedicated computer is used to perform online transactions and that …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Pulaski Academy and Central School District - Separation Payments (2020M-20)

… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20

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