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Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … the Board minutes consistently indicate their approvals to pay these claims. However, the Board does not see check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsCounty of Rockland – Budget Review (B6-16-19)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … in negotiation. The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and … deficit over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Generic PINs
… does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient controls in …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsState Agencies Bulletin No. 877
… Purpose To explain the conversion of Deduction Code 738 (Sing Sing Employees … Employees who currently have Deduction Code 738 on the General Deduction page Effective Date(s) Institution … checks dated February 4, 2009 OSC Actions At the request of Sing Sing Employees Federal Credit Union, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directReporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followState Agencies Bulletin No. 999
… Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve … savings. The Retirement Incentive Program includes a Targeted Retirement Incentive and a “55/25 No Penalty” … program, OSC has created two new Reason Codes to be used by agencies to report retirement transactions in PayServ that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 1024
… Purpose To request verification of the agency address that will be … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … no further action is needed. If the agency address is not correct, agencies must send an e-mail to the Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As … accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Agencies Bulletin No. 770
… eligible employees through the Time Entry page as follows: Earnings Begin Date: 11/15/07 Earnings End Date: 11/15/07 Earn Code: VIP Amount: Applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsState Agencies Bulletin No. 767
… for advance payment of Earned Income Credit to file a new Form W-5 Earned Income Credit Advance Payment Certificate each … must have their Federal tax records changed if a new Form W-5 is not filed. If the agency does not receive a new Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditFood Safety Monitoring (Follow-Up)
… as of May 28, 2015, of the three recommendations included in our initial audit report. Background Our initial audit … the processing, distribution, and sale of food products in New York State. During the original audit, we found that … prior to obtaining the required inspection as a result. In addition, the Division’s staff of 82 inspectors was below …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Management of General School Funds (Follow-Up)
… School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required … The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followCity of Lockport – Independent Audit Services (2014M-238)
… audit services and the effectiveness of such services as a means for the timely detection of errors and irregularities … The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an elected Treasurer who …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… service and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitEscalation – Article 14 Benefits
… decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either full … If a benefit is eligible for full escalation, it will increase or decrease each April at a rate equal to the … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/escalationNormal Retirement – Article 14 Benefits
… You can choose normal retirement or early retirement, but must be separated from service on the first … at least 15 days, but not more than 90 days, before the date on which your retirement will occur. Learn more about …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementVested Retirement Benefit – New Career Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit