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Tier Status – Non-Contributory Plan with Guaranteed Benefits
… to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … members who joined July 1, 2009 through January 8, 2010, and did not elect to be covered by Article 22 (i.e., did not … plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article 11 or Article 14 benefits, depending on their retirement plan … Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a 371a and 375 …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … which provides 59 educational and administrative services to its component school districts, is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesLake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Wynantskill Union Free School District – Payroll (2016M-66)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … officials established adequate procedures for payroll to ensure employees were accurately paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Tier Status – Career Plan
… to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … members who joined July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not … plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – New Career Plan
… through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, depending on their retirement plan … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Tier …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusPotsdam Central School District – Payroll (2016M-161)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… 2019, the District had six Board members and one vacant seat. 2 The School Business Executive is a Greater Southern …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Warwick Valley Central School District - Professional Services (2019M-139)
… The Board should: Review and update the procurement policy to be sure it sets forth the expectations for the procurement … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of Bovina - Records and Reports (2019M-200)
… accounting records. Provide accurate and timely budget-to-actual and other financial reports to the Board. File AUDs in a timely manner. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsEnterprise Charter School – Enrollment and Billing (2014M-378)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for … Board of Trustees. The School provides education to approximately 400 students from kindergarten through …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 … approximately 100 educational and administrative services to its 15 component school districts and their 15,600 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … established adequate payroll processing procedures to ensure that employees were accurately paid their approved …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers … Franklin Central School District Health Insurance Cost Savings 2016M50 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … Monitor the procurement of professional services to ensure compliance with Board-adopted policies and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115