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Stay Informed – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Stay Informed
https://www.osc.ny.gov/retirement/publications/1526/stay-informedChallenging a Determination – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1526/challenging-determinationApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 under Sections 75d and 75e Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1507/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Full and PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1507/full-and-part-time-service-creditReceiving Your Benefit and Filing Your Option Election – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1500/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1500/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1500/credit-previous-public-employment-or-military-serviceTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records. Background The Town of Carroll (Town) is located in Chautauqua County and has approximately 3,500 residents. … for the Town’s accounts, any type of budget information on a timely basis or a list of reconciled bank account balances on a monthly basis. The justices did not perform a monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… Enhances Controls – Improves internal controls by focusing on preventive and automated approaches, rather than on those which are investigatory and manual. Improves … making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesIslip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which … and check signing functions. While the Director was on leave, the account clerk applied the Director’s electronic … designated signees to use electronic signatures to imprint on Authority checks and requires signees to maintain custody …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Wantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … steps to correct employees maximum leave accruals based on the limits placed on accumulated leave balances as established by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176State Agencies Bulletin No. 1751
… (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsState Agencies Bulletin No. 1055
… a bond prior to OSC’s termination of Deduction Code 101 on November 18, 2010 Effective Date(s) Paychecks dated … dated 03/16/11. The refund amount will be reflected on Check/Advice Statements under “AFTER TAX DEDUCTIONS”. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsSaranac Central School District - School District Website (S9-19-30)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with … take corrective action. Appendix C includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … to prepare an IT contingency plan will vary depending on the size and sophistication of your organization’s …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… worked and that start and end times were documented on the time sheets in accordance with the overtime policy. The Superintendent … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTown of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Mount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, … $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close budget gaps, … and amend budgeting practices to avoid over-reliance on the appropriation of fund balance and reserves to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton … 2012-13 through 2014-15 general fund budgets were not structurally balanced because the Board routinely relied …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Overpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … adjustment codes; and did not properly apply Medicaid reimbursement limits. The potential overpayments totaled …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claims