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Restrictions – Special 20- and 25-Year Plans

… Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a private …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictions

Town of Batavia – Water and Sewer Operations (2018M-12)

… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

XII.6.B Land Acquisition Payments – XII. Expenditures

… agencies acquiring land must submit to OSC to support the land acquisition and provides a link to a … Financial System (SFS) and submit documentation to support the payment to the OSC Bureau of State Expenditures … must total $0 and have two distribution lines: a Positive Line to charge the agency’s appropriation and an equal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-payments

Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters

… Purpose To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the … 14, 2017. Background The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …

https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… The body or official responsible for auditing claims will … on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate … for auditing claims in each type of locality and what options, if any, are available for establishing the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references

Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual

… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for … with disabilities who are between the ages of three and five years. During the 2013-14 school year, Kennedy …

https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manual

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… the State Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … (UPK) program was established through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the State with the … whether the State Education Departments monitoring of the Universal PreKindergarten providers compliance with …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual

… Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC Wayne … received for students without disabilities and $1,015 in staffing costs for services for students without disabilities … pertinent SED guidelines that relate to the deficiencies we cited. To ARC Wayne: Ensure that costs reported on annual …

https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manual

Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program

… MDRP and sending rebate invoices to manufacturers. On a weekly basis, the Department extracts fee-for-service and …

https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … have sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with …

https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68

School Tax Relief (STAR) Program (2012-MS-6)

… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Cooperative Information Technology Services (2012MR-1)

… and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings for local governments. Schoharie County has …

https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1

City of Yonkers – Budget Review (B25-6-6)

… Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …

https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6

IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions

… 51002 PC Lease Personal computer leases including desktop, laptop, notebook and tablet. 51003 Printer Lease Payments for … regular use at a single location, as opposed to a mobile laptop or portable computer . 51033 IT Mainframe Printer …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service

IX.12.H Key CMIA Documents – IX. Federal Grants

… administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents

Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365

County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for … 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … County of Orleans Industrial Development Agency Project Approval and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… oversight of management contracts for the period July 1, 2011 through August 13, 2013. Background The True North … for expenses. This contract does not clearly define each party’s responsibilities for certain costs and allows one party − the CMO − to train the Directors of Operations, who …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

Available Options – New Career Plan

… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all benefit …

https://www.osc.ny.gov/retirement/publications/1515/available-options