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Full- and Part-Time Service Credit – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-credit

Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)

… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key … adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are certified. …

https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll

Village of Avon - Board Oversights and Professional Services (2018M-30)

… agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)

… documentation. These properties had annual agricultural exemption renewals but lacked periodic verification of … or residential percentage used in calculating the exemption. Key Recommendations Ensure all applications are …

https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163

Brighter Choice Charter School for Boys - Payroll (2018M-139)

… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … Brighter Choice Charter School for Boys Payroll 2018M139 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139

Bath Central School District - Online Banking (2018M-79)

… was limited or provide users with cyber security training. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79

Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)

… and loss. Key Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technology

Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)

… was to assess the financial operations of the Commission for the period January 1, 2014 through May 7, 2015. … Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately …

https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operations

Town of Hunter - Information Technology (2018M-262)

… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262

Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)

… records for assets and fuel. Town officials agreed with our recommendations and indicated they have taken, or …

https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18

Jamesport Fire District - Length of Service Award Program (2019M-05)

… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05

Enterprise Charter School - Procurement (2019M-06)

… that the School received the awarded New York State Office of General Services contract (State contract) pricing for …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06

State Agencies Bulletin No. 1716

… OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts … employees are calculated based on the employee’s part-time percentage. Agency Actions Notify affected employees … Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increase

Town of Guilderland – Employee Compensation and Benefits (2015M-262)

… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262

Operational Advisory No. 26

… : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – Updating … audit and operational purposes. The OOO requires agencies to keep the OSC Online Contact System current by updating … change and verifying contact information every six months to ensure it is accurate. It is important for agency contact …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contacts

Town of Rensselaerville – Claims Auditing (2016M-244)

… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …

https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244

Town of Plainfield – Road and Equipment Maintenance (2016M-307)

… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307

Accounts Payable Advisory No. 10

… Subject: Handling Code “A” and “Separate Payment” Box Guidance: This advisory … Options section of a voucher when using the “A” handling code, consistent with Guide to Financial Operations (GFO), … XII, Section 5.M - Selecting the Appropriate Handling Code . Checking the “Separate Payment” box ensures the check …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-box