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Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf]  Audit Objective  Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings  The former Supervisor did not properly collect and disburse …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Oversight of Direct Placement of Children

… whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children … subsequent documentation and information provided by OCFS through August 26, 2019. About the Program OCFS oversees the State’s child welfare system, and its …

https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children

Cost-of-Living Adjustment – New Career Plan for ERS Tier 1 Members

… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i …

https://www.osc.ny.gov/retirement/publications/1504/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan for ERS Tier 1 Members

… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g …

https://www.osc.ny.gov/retirement/publications/1503/cost-living-adjustment

Leaves of Absence – New Career Plan for ERS Tier 2 Members

… ERS Tier 2 members covered by Sections 75h and 75i Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1509/leaves-absence

Cost-of-Living Adjustment – Career Plan for ERS Tier 2 Members

Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1508/cost-living-adjustment

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))

… Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …

https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m

Leaves of Absence – Coordinated Plan For ERS Tier 3 and 4 Members

Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1522/leaves-absence

Ellicottville Central School District - Information Technology (2019M-14)

… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

Cost-of-Living Adjustment

… September.   How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the … added to your existing monthly COLA amount. For example, a retiree receiving an annual pension benefit of $24,000 (a … the year, you can view your pension pay stub online. Sign in to  Retirement Online . Look under I want to… …

https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment

Part ZZ of Chapter 56 of the Laws of 2020

Part ZZ of Chapter 56 of the Laws of 2020

https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdf

Leaves of Absence – Basic Plan for ERS Tier 2 Members

… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Leaves …

https://www.osc.ny.gov/retirement/publications/1505/leaves-absence

Cost-of-Living Adjustment – New Career Plan for ERS Tier 2 Members

… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i …

https://www.osc.ny.gov/retirement/publications/1509/cost-living-adjustment

Leaves of Absence – Basic Plan for ERS Tier 1 Members

… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Leaves …

https://www.osc.ny.gov/retirement/publications/1500/leaves-absence

Alternate Contribution Stabilization Program

… paying early. Graded payments will first be used to pay off existing amortizations. If all amortizations have been … click the “Access Billing Dashboard” button. Choose your location code and retirement system (ERS or PFRS). Click the … decrease by only 0.5 percent. More of the savings from the drop in rates will be used to pay off earlier deferrals. If …

https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-program

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …

https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustment

Village of Dering Harbor – Payroll (2020M-78)

… Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not require … of Trustees Board developed adequate controls over payroll and employee benefits payments …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Record of Activities (ROA) – Reporting Elected and Appointed Officials

… Some elected and appointed officials may participate in a time-keeping system that … of days they’ve worked requires a different process. These officials who begin a new or subsequent term of office after … Elected and Appointed Officials Elected and appointed officials record their …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roa