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More About This Retirement Plan – Career Plan
… members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… May 31, 2016. Background The Port Washington Union Free School District is located in the Town of North Hempstead in … Port Washington Union Free School District Claims Processing and Inventories 2016M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andState Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . … in certain combat theaters or during wartime periods to purchase and receive credit for up to three (3) years of military service. This new after-tax … To provide processing instructions for Deduction Code 648 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxWilliamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through … Williamson Central School District Procurement of Professional Services 2016M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNanuet Union Free School District – Payroll (2015M-287)
… of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate … saving measures such as alternate work schedules to help reduce overtime costs. Ensure overtime information given to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… did not report to the Board and did not provide reports detailing claims audit results. The claims auditor did not … to report directly the Board and to provide reports detailing claims audit results. Ensure that all claims …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Mineola Union Free School District – Competitive Quotations (2015M-313)
… that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Purpose of Audit The purpose of our audit was to review internal … 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a … bank account for disbursement to employees, the respective taxing authorities and its own fees. The Business Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll … Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… and approved before payment, the claims auditor did not ensure claims were supported . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not establish adequate … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Franklinville – Police Payroll and Water Accountability (2014M-262)
… and procedures to address preparing, reviewing and approving timekeeping records. Perform periodic …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262State Agencies Bulletin No. 2092
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … 2023. OSC Actions OSC will update the OT limit in PayServ to reflect the $19,729.00 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsTown of Groton – Highway Department Asset Accountability (2022M-117)
… complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded … or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen assets with costs … $35,701 could not be located. Key Recommendations Update the capital asset policy to include procedures for controls …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… million. Key Findings The Board adopted an administrative regulation outlining the requirements for using a request for … service providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, … UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key Findings … effectively monitor the appropriateness of UI payments to jail inmates. We project that county inmates received …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… $269,000. Key Findings The District’s number of meals per labor hour (MPLH) is significantly lower than industry …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition