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Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240OnTECH Charter High School - Information Technology (2023M-71)
… has an increased risk that its IT systems, including their hardware, software and data containing personal, private and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we … making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
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)
… and prepared and signed his compensation checks without a Board member or Department official confirming the payment … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Schuyler 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 … for approved projects or subleases and does not prepare a documented cost-benefit analysis or risk assessment during … with agreement terms. Enforce recapture provisions if a sublessee does not meet performance expectations or comply …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… November 27, 2013. Background The Ischua Fire District is a district corporation of the State, 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-367Monroe County – Golf Course Contract Management (2014M-111)
… County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, 2014. … Legislature govern County operations. The operating budget for the 2014 fiscal year totals approximately $1 billion. Key … a County bank account. The operator did not perform or pay for a number of duties, including contractually obligated …
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)
… October 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one … Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. … controls over the Department’s revenue collections. As a result, there are no written policies and procedures …
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)
… The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, or an … based on sound and realistic estimates. The Board adopted a procurement policy, but it does not require competition for … 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-137State Police Bulletin No. SP-132
… (PBA) who elect one of these insurances will notice a change in the narrative description on their paystub or direct … stubs and advice statements. PBA requested OSC to provide a separate deduction code for each of their four distinct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 …
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 … as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate … is limited to $2,500 and must be documented by submitting a receipt which specifies the purchase date, amount, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255SUNY Bulletin No. SU-177
… update the FICA status for employees hired under this Act. A row will be inserted into the job record for Active, Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt.” The effective date of the … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actOrdinary Death Benefit – State Police Plan
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitEscalation – Article 14 Benefits
… Escalation is the annual increase or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either full or … each April at a rate equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. …
https://www.osc.ny.gov/retirement/publications/1644/escalationVested Retirement Benefit – New Career Plan
… for a vested retirement benefit if you leave public employment before retirement age and you have five years of … plan that you were covered by in your last public employment determine the vested benefit. For an explanation … and wish to receive your benefit. 1 Updated 10/22 … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit