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Heuvelton Central School District – Payroll (2016M-322)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the … The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Mandatory Contributions – Enhanced Reporting
… rates with your payroll records until the member retires. Note: There are some exceptions to mandatory …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for … over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one year of your appointment or within one year of employer adoption. …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … officials could not demonstrate that all charges were for School purposes. We reviewed 170 credit card charges … documentation such as receipts was not available for 66 charges totaling $23,376. The need or purpose was not …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69CUNY Bulletin No. CU-692
… Deductions All general deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be … Tax Arrears 604 GARNSH TIAA After Tax Arrears Garnishments Payroll Register and Employee’s Paycheck/Advice All retroactive adjustments will be displayed on the Payroll Register using the appropriate earnings code and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Enrolling Members – Membership and Enrollment
… Using Retirement Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your … should be initialed. Beneficiary Designations for New Employees: Once the employee is enrolled and they …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… 1 million working-age adults with a disability in New York, according to the American Community Survey … the 74% employment rate for working-age adults statewide. In addition to increased likelihood of unemployment, adults with disabilities are more likely to be living in poverty (28%) compared to working-age adults (12%). The …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… the accuracy of the District’s accounting for leave time and separation payments for the period July 1, 2014 through … District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $62.8 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsAdministration of Fellowship Leaves
… are awarded such leaves for authorized purposes and are in compliance with all applicable requirements. The audit … improve the recipient's teaching skills, perform research in the recipient's respective field of study, or conduct … their return. Six of CUNY's 11 senior college campuses (Brooklyn College, the Graduate Center, Hunter College, John …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesRensselaer City School District – Financial Condition (2016M-286)
… address any economic or environmental factors which could affect the plans. … Rensselaer City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund … more than 1,400 educational and administrative programs to its 19 component and other participating school districts, … expenditures from the special aid fund, which is used to account for and report programs supported in whole or in …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Hiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing … longer limited during and after the calendar year in which a retiree turns age 65. Section 212 (RSSL) Under Section … employer are subject to a set limit — the difference between the Single Life Allowance (Option 0) and final …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesSelected Aspects of Discretionary Spending
… Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the … of RIOC spending that was discretionary in nature. Each public authority should have formal policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashFund's Mission, Values and Investment Philosophy
… people and the highest standards for ethics and investment management. Core values We commit to living these … and capabilities required for the Fund to be a leading investment organization. Perseverance We support each other …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Town of Horicon – Leave Accruals (2016M-421)
… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key … from employee leave accrual balances. Ensure that errors in the leave accrual records are corrected. … Town of Horicon …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421