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Disability Retirement – When Employees Retire

… reports from the member’s physicians, hospital records, accident reports and other pertinent documentation. We may … of duties performed; Workers’ compensation documents and accident reports for all on-duty incidents; and Time records … or records that pertain to a disability application, accident(s) alleged to have been sustained, and particularly …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement

State Agencies Bulletin No. 1549

… file from PEF for deduction code 392, Transamerica Life Insurance. Affected Employees Employees who previously … in payroll deduction for Transamerica (voluntary) Life Insurance offered through PEF Effective Date(s) Institution … Benefits Program and Univers Transamerica Financial Life Insurance Company have each sent letters to affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offered

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

… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …

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

Contributing Toward Your Retirement – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension …

https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background The Patchogue-Medford … maintained or guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month … approving their own absences. Key Recommendations Develop and implement written policies documenting the type of leave …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Sherman Central School District – Claims Processing (2016M-352)

… is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… obituaries and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Personal Income Tax Refunds

… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …

https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds

Elmira City School District – Financial Condition (2014M-348)

… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Village of Ellenville – Information Technology (2014M-278)

… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

Morris Central School District – Financial Operations (2015M-251)

… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Middleburgh Central School District – Financial Condition (2013M-206)

… difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not update the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

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

… through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of … Auburn Enlarged City School District Employee Compensation and Benefits 2017M153 …

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

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… process and compliance with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, … with approximately 70 students, is governed by an elected five-member Board of Education. Expenditures for the 2014-15 … issue an RFP for external audit services at least every five years. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320