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Benefits

… to opt-out of their insurance coverage in exchange for an incentive payment. Productivity Enhancement Program (PEP) …

https://www.osc.ny.gov/jobs/benefits

City of Oswego – Community Development (2015M-108)

… Purpose of Audit The purpose of our audit was to examine selected City community … 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of … City of Olean Budget Review B1152 …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

City of Lockport - Budget Review (B1-16-16)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… Purpose of Audit The purpose of our audit was to examine the District’s reserves and … The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background … Board of Education. General fund appropriations for the 2016-17 fiscal year totaled approximately $73.4 … submit payroll information on time to avoid the necessity for interim payrolls. Develop appropriate policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period ($200,000 annually) to the St. Lawrence … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

West Islip Union Free School District – Financial Management (2022M-40)

… the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) … of services. Evaluate and analyze services being rendered on a quarterly basis. Annually document the evaluation of the … effectiveness. Town officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Town of Springfield – Credit Card Purchases (2020M-138)

… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208

Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)

… did not obtain an audit of the Department’s records by an independent public accountant, as required by law. Key … Department. Approve all bills prior to payment. Engage an independent public accountant to conduct an audit of the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financial

Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)

… to a designated beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the … If you are a disability retiree, you may change your option selection up to 30 days after your disability …

https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-election

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