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Life Changes: Membership in a Nutshell
… 26, 1976 Tier 3 July 27, 1976 through August 31, 1983 Tier 4 September 1, 1983 through December 31, 2009 Tier 5 January … is granted or becomes taxable. If you are younger than age 59½ at the time, you may be required to pay a 10 percent … service to be eligible for a pension, most ERS members age 50 or older can request a benefit projection by using our …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Island Trees Union Free School District – Overtime (2016M-389)
… The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Windsor Central School District – Cafeteria Operations (2016M-130)
… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Le Roy Central School District – Payroll (2016M-412)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November … officials have not developed written procedures over the payroll function. Key Recommendation The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… reviews and certifies the payrolls; however, he does not perform the review and certification prior to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326West Hempstead Water District – Life Insurance (2016M-393)
… is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by … In 2015, revenue totaled approximately $4.1 million and expenditures totaled approximately $3.5 million. Key … Key Recommendation Review the life insurance policies and consult with District counsel to take steps to ensure …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Valley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesSummitville Fire District – Financial Activities (2016M-395)
… is located in Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected members. It had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… is located in the Town of Cheektowaga, Erie County, and operates four schools with more than 2,200 students. The … total approximately $38 million. Key Finding The Board and administrative staff have taken appropriate action to … condition, including ongoing evaluation of spending trends and projected future balances, developing reasonable budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … but they have not developed written policies or procedures to formalize this process. Key Recommendation District … and the Board adopt, written policies and procedures to formalize the processing of separation payments. … Avoca …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Piseco Common School District – Claims Auditing (2015M-230)
… is governed by an elected three-member Board of Education, does not operate a school, and its 30 students attend schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … officials established adequate procedures for payroll to ensure employees were accurately paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252East Greenbush Central School District – Claims Processing (2015M-302)
… of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, … that ensure that claims are adequately documented and supported, for legitimate District purposes and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Wall Street Bonuses and Profits Decline in 2015
… to the energy sector. A number of large financial firms have already announced plans to reduce costs to improve … and compensation deferred from prior years. The estimate does not include stock options or other forms of deferred … years (adjusted for inflation); The securities industry does not separately disaggregate legal settlement costs from …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015State Agencies Bulletin No. 1991
… Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certain