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25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, … or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; … 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Credit for Previous or Military Service – Career Plan
… participate in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a … cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From … in New York State, your service may be recredited and your date of membership and tier restored. However, an earlier …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… participate in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a … cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From … in New York State, your service may be recredited and your date of membership and tier restored. However, an earlier …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211SUNY Bulletin No. SU-329
… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. … no 403(b) deduction is withheld. The SUNY Office of University-Wide Benefits requested the ability to withhold … The purpose of this bulletin is to notify SUNY agencies of calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansTown of Stratford – Supervisor’s Records (2013M-11)
… the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and … a population of approximately 1,500 residents. The Village is governed by a Board of Trustees which comprises four … access to the IT system and financial software application is provided to a specified person based on the needs …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises … implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys collected …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Livonia – Justice Court (2015M-76)
… Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines … and surcharges of approximately $40,300. Key Findings The Justices did not require the clerk to perform monthly bank … reconciliations or accountabilities for their review. The Justices did not routinely submit monthly reports to OSC’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76State Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199X.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts … the Department of Agriculture and Markets should set up as Local Customers those vendors who pay a fee to have a booth … Business Units create, manage and modify their own Local Customers. Each Local Customers is accessible only to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings The Board … transparently planned and monitored the highway garage and salt shed capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101V.3.G Product Code – V. Chart of Accounts (COA) Governance
… will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require Product … codes refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE … means all agencies are able to access the complete list of Product codes in the SFS. The Product ChartField is six …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code