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Continuity of Operations Planning (Follow-Up)
To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial audit report
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followOrdinary Death Benefit – Career Plan
… payroll, provided your employment has not been terminated by resignation, employer action, retirement or any other …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCity of Lockport – Independent Audit Services (2014M-238)
… to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Escalation – Article 14 Benefits
… Once you become eligible for a cost-of-living adjustment (COLA), your benefit will include either the COLA or escalation (if eligible), whichever adjustment …
https://www.osc.ny.gov/retirement/publications/1644/escalationNormal Retirement – Article 14 Benefits
… partial escalation. If you retire with at least 22 years and 1 month of service credit, but less than 25 years, you … Example: Retiring with 25 years of credited service and a $60,000 FAS Estimated primary Social Security benefit = … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… payroll, provided your employment has not been terminated by resignation, employer action, retirement or any other …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitState Comptroller DiNapoli Releases School District Audits
… over the past three years. Utica City School District – Payroll (Oneida County) Auditors reviewed payroll payments totaling $4.7 million to 151 employees and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-447
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … Note : The maximum payment amount is $500.00. Payment for any period less than 6 months must be prorated. Payroll … directed to your Payroll Auditor. … To explain procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleCity of Yonkers – Budget Review (B6-15-15)
… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … for textbooks and the budget request underestimated pension costs by approximately $460,000. The City continues … estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The appropriations …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15CUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation … is incorrect) and/or other reportable earnings are added to the employee’s taxable gross wages after the issuance of … in a calendar year. Currently, the biweekly amount to be recovered per pay period is manually calculated at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Saranac Central School District – Tuition Billing and Collections (2023M-90)
… paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Fire Island Union Free School District – Claims Auditing (2023M-114)
… [read complete report – pdf] Audit Objective Determine whether the Fire Island Union Free … before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an … 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Hamburg - Finance Office (2023M-109)
… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Suffern – Budget Review (B8-15-13)
… fund’s deficit. The adopted budget increased sewer rates by 5 percent to generate future operating surpluses. The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Copiague Fire District– Mechanic Shop Operations (2021M-93)
… for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93City of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … received, the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60