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IRS Pension Limitation – En-Con Police Officers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New … and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New … and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationXV.1 Overview – XV. End of Year
… provided in this Chapter. It is not intended to include all information regarding each activity. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewCost-of-Living Adjustment – Article 14 Benefits
… year. You will begin receiving COLA when you are: 62 or older and retired for five or more years; or 55 or older and retired for ten or more years; or Receiving a …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentIX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing … state agency disbursed for program purposes. These journal voucher payments are considered interest neutral. Agencies … required to make every effort to properly allocate state voucher payments between state and federal funds. In very …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIntroduction – Information Technology Contingency Planning
… or other computer resources from human error, malware or hardware failure, for example, could significantly curtail an …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board … and the nine Board members did not complete the annual SHP Training. Additionally, the District excluded per diem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionDepew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations … create fundraising reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund $340,000. The Budget Officer made billing adjustments in 2017 totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State University Police Plan
… or this special plan as of the date of your death. A comparison will be made and the greater benefit will be paid. …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsIX.7.K Record Retention – IX. Federal Grants
… Schedule for New York State Government Records as published by the New York State Archives and Records for … disposition schedules for state government agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and … Other Related Audit/Report of Interest MTA- Metro-North: Forensic Audit of Payments to On-Board Service Managers … of 6 recommendations included in our intl report Forensic Audit of Select Payroll Overtime Practices Related …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followRockland County Department of Social Services – Service Contracts (2014M-368)
… 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… policies and procedures outlining the actions to be taken when loans are delinquent and other terms of the agreements … to monitor businesses to ensure they are creating and retaining jobs in compliance with the terms of the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringBaldwinsville Central School District – Fuel Inventory (2022M-106)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Village of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the … officials disagreed with certain aspects of our findings in our report, but indicated they planned to implement our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good business practices. Key Finding District officials did … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205