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Islip Fire District – Capital Assets (2020M-3)
… complete report - pdf ] Audit Objective Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials did not maintain accurate and consistent … Determine whether District officials maintain and monitor accurate inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Highland Central School District – Non-Instructional Overtime (2021M-8)
… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 … non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … overtime, to ensure that only necessary overtime charges are being incurred. Implement procedures for supervisory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Implement an independent review and approval process for all separation payments to ensure they are accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20DiNapoli: Restaurant Industry Critical to New York City's Economy
… than ever before. It is a race against time, and on this road of recovery and rebuild in the midst of the ongoing … government assistance, a majority of restaurants may face closure by year’s end. This is a critical time for the … in the city’s hardest hit areas. DiNapoli said with the closure of the Paycheck Protection Program on August 8, the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… a miscarriage, as these are considered reimbursed to the MCO through the monthly premium for the recipient. Further, an MCO is only eligible to receive the SMCP if it submits … and $2.4 million was paid when the SMCP date of service preceded the birth by 1 to 6 months. In many …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-carePartial Lump Sum Payment – State Police Plan
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … your retirement month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013State Agencies Bulletin No. 1984
… who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are affected. Background According to IRS … for more than one agency in the same company during the year, for example, State of New York (NYS) or City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonCortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to … reserve fund; however, estimated retirement costs are approximately $760,000. Using the remaining $1.2 million … Key Recommendations Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Partial Lump Sum Payment – Special 20- and 25-Year Plans
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … for the PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a … Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentCorning City School District – Procurement (2016M-222)
… Recommendations Revise the procurement policy to include clear language addressing the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222State Agencies Bulletin No. 1904
… inform agencies of OSC’s automatic processing of the April 2021 PEF Performance Advances and provide instructions for … (currently in effect). Effective Date(s) The April 2021 PEF Performance Advances will be paid using the … Cycle/Pay Period Type Payment Effective Date Check Date Institution 1 Lag 03/25/2021 04/22/2021 Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1904-april-2021-public-employees-federation-pef-performance-advancesFallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the … Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. Key Findings The District … year’s budget and develop appropriation estimates that are realistic. Develop a plan to reduce the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Alden Central School District – Financial Management (2016M-372)
… Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Vestal Fire Department – Financial Activities (2014M-265)
… activities for the period January 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, 2016. … Background The Franklin Square and Munson Fire District is a district corporation of the State, distinct and separate … the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Overview – Special 20- and 25-Year Plans
… is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your … one per FAE year), if earned in the years used in the FAE calculation. The following payments are not part of your …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview