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National Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability … requirements for securing National Directory of New Hires data. The audit covers the period April 11, 2016 to June 2, 2016. Background The Office of Temporary and … To determine whether the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the Citys cash collection function
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14State Agencies Bulletin No. 835
… to which such salary can be assigned on the CSEA salary schedule in effect on the appointment date to the graded … reported during the last year will be considered to have a break in service of one (1) or more years. Credit for service prior to the break will not be counted. The number of creditable hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilCity of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207City of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… What is a Partial Lump Sum (PLS) Payment? A Partial Lump Sum (PLS) … equal to a percentage of the value of your pension benefit at retirement. The payment amount depends on your eligibility … to choose a PLS payment, you must: Be covered by a plan that allows for retirement after 20 or 25 years of …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentCity of Middletown – Payroll and Leave Benefits (2024M-26)
… did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Contract Advisory No. 23
Reminder to State agencies to maintain the accuracy of Authorized Signature Forms AC1782S
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… of individual pension plans and external investment pools are required to be presented in the notes to the … if separate GAAP statements for those individual plans or pools are not available. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsNYS Common Retirement Fund Announces First Quarter Results
… "Nevertheless, New York's pension fund remains strong and well-positioned for the future with a smart, long-term … its assets invested in publicly traded domestic equities and 15.0 percent in international public equities. The … Inflation Protected Securities (TIPS) (4.8 percent), bonds and mortgages (21.7 percent), private equity (7.5 percent), …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsAdjustment Report Template
A sample of the Adjustment Report, used if you need to correct a member’s salary (earnings) or days worked.
https://www.osc.ny.gov/files/retirement/employers/excel/adjustment-report-template.xlsNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… of living at or near the federal poverty level, resulting in painful choices related to basic needs such as shelter, … and philanthropic efforts have contributed to improvements in the rate of food insecurity. Reflecting improving economic … (SNAP) and other efforts, the rate of food insecurity in New York declined by over 16 percent between 2008-2010 and …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsAdjustment Report for Pension Integrity Bureau (RS5527)
For NYSLRS employers to correct a member’s previously reported earnings and/or service.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5527.pdfDeath Benefits – Divorce and Your Benefits
… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsUnified Court System Bulletin No. UCS-112
… Loc ASO Addtl Sft Comp UCS Override BSA Back Salary Award CLS Courts Location Sup JLO Judicial Longevity JLS Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officers