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Indian River Central School District – Financial Condition Management (2022M-92)
… and District officials adequately managed the District’s financial condition. Key Findings The Board and District officials did not adequately manage the District’s financial condition and the current findings and … shifts totaling $89.4 million. Additionally, the District’s reported surplus fund balance as of June 30, 2021 was 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately … one or more of the following exceptions: For all 90 capital assets reviewed, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Street and Sidewalk Cleanliness
… DSNY officials maintain their staff know the problem areas in their districts and can plan the best use of DSNY’s … or the Mayor’s Office to effectively deploy its resources in response to Project Scorecard’s findings. While the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367SUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State … Reason code used will be DTA/CFI. The FICA status will be changed to “Subject.” Any future dated job rows for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… OSC Actions OSC will automatically update the FICA status for employees hired under this Act. A row will be … for Active, Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt”. The effective date of the change … Action/Action Reason code used will be DTA/CFI. The FICA status will be changed to “Subject”. Any future dated job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. … 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain … and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … the contractual provision requiring daily deposits of golf-fee revenues into a County bank account. The operator … and that qualified employees are on staff. … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the … are not performed and Committee members do not review monthly reports provided by the Director for accuracy or … review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Ordinary Death Benefit – State Police Plan
… to an on-the-job accident. The ordinary death benefit is a one-time, lump sum payment (your beneficiaries would not receive a monthly …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVested Retirement Benefit – Career Plan
… entitled to a retirement benefit based on your service and salary earned when you were an active member. 1 The date you …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitEscalation – Article 14 Benefits
… Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April at a … will never decrease below the original amount paid. The full escalation date for a service retirement is the first …
https://www.osc.ny.gov/retirement/publications/1644/escalationVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. … the earliest possible date, you should file a retirement application within 90 days before your eligibility date. If …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitState Police Bulletin No. SP-132
… Code 309 that currently covers four insurances, into four separate deduction codes. Affected Employees Members of the … PBA requested OSC to provide a separate deduction code for each of their four distinct insurances. OSC Actions OSC … Code 543: PBA Metlife Insurance Deduction Code 544: PBA US Life Insurance Deduction Code 545: PBA Short Term …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insurance