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Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Unified Court System Bulletin No. UCS-23
… the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York State Court Clerk … Employees Employees in Bargaining Unit S9 are now eligible for this deduction Effective Date Immediately Instructions for Submitting a Transaction Open the Gen Deduction CD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtCost-of-Living Adjustment – Career Plan
… annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment … percentage is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different … cost-of-living-adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentSUNY Bulletin No. SU-110
… and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected … and Eligibility Criteria The UUP contract provides a list of eligible titles for Recall. Employees who are on standby … Standby Earn Codes The following chart is a list of Standby Earn Codes with their descriptions and appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … the Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionAccounts Payable Advisory No. 23
… Subject: Proper Coding of State Payments Reportable to the Internal Revenue Service Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.K - … Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingTown of Waterloo – Financial Management (2022M-7)
… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) … records and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish written …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Village of Cohocton – Cash Receipts (2015M-63)
… the general ledger control accounts to the individual tax payer/customer accounts. … Village of Cohocton Cash …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… all insurance claims are presented to the claims auditor for audit and approval prior to payment. The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Hempstead – Compensatory Time (2021M-64)
… take corrective action. Appendix B includes our comments on the issues raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Willing (Town) Supervisor (Supervisor) maintained adequate records, prepared appropriate reports and provided adequate … Key Findings The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period … sufficient oversight of her duties. Because the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16