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East Greenbush Central School District – Claims Processing (2015M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … County. The District, which operates seven schools with approximately 4,050 students, is governed by an elected … There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
Ulster Board of Cooperative Educational Services Internal Controls Over Purchasing 2016M158
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingMorristown Central School District – Claims Audit Process (2016M-257)
… Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Minerva Central School District – Payroll (2016M-18)
… School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
RemsenburgSpeonk Union Free School District Claims Processing 2013M128
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Piseco Common School District – Claims Auditing (2015M-230)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an elected three-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… was to examine the District’s process and procedures over compensation-related payments for the period July 1, 2014 … adopt a written payroll policy. Formally approve employee compensation and benefits and ensure that letters of … Cheektowaga Central School District Employee Compensation and Benefit Payments 2016M197 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitWest Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54IRS Pension Limitation – Special 20- and 25-Year Plans
… $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationIRS Pension Limitation – State Police Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may use to calculate benefits. … 1, 1996, and excludes earnings over $290,000 from April 1, 2021 – March 31, 2022. The amount is set by federal law and …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationAnniversary Date Calculator
… The Anniversary Date is the date an employee entered their current grade (minus any full pay periods out). It is used to determine when various salary increases are due. … Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. …
https://www.osc.ny.gov/state-agencies/payroll/anniversary-date-calculatorOrdinary Death Benefit – New Career Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the … that period. Filing Your family or employer should notify us of your death as soon as possible so we can send the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the … that period. Filing Your family or employer should notify us of your death as soon as possible so we can send the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report released in April 2022. Background CCIDA is an independent public benefit corporation established in 1975. … provide other benefits, including community generated power. The project owners also agree to make annual payments …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fAndes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of East Hampton – Information Technology (2015M-187)
… policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187CUNY Bulletin No. CU-707
… Payment amounts. Affected Employees CUNY employees in the titles of Staff Nurse and Nurse Practitioner are affected. Background Per a Memorandum dated 03/04/2021, which serves as an addendum to … Memorandum of Agreement (MOA) between CUNY and NYSNA and a Letter of Agreement dated 02/19/2021, the implementation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 … contribute.) See Tier 6 Member Contributions. Retirement Age Members in special plans can retire after completing … their plan’s minimum service requirement, regardless of age. Members in regular plans can retire with full benefits …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefits