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Tier Status – New Career Plan

… When you join the Retirement System, you are assigned to a tier depending on … by Article 11 or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the New York … and Fire Retirement System. … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …

https://www.osc.ny.gov/retirement/publications/1515/tier-status

Potsdam Central School District – Payroll (2016M-161)

… Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… Objective Determine whether District officials accurately and timely billed nonresident student tuition. Key Finding … officials billed most nonresident tuition accurately and timely, they did not timely bill for nonresident students … District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Town 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 did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

City of Norwich - Capital Planning (2019M-88)

… Key Recommendations Develop a multiyear capital plan to ensure that financial resources are available to replace capital assets in a timely manner. Create …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88

Warwick Valley Central School District - Professional Services (2019M-139)

… Key Finding District officials did not seek competition for professional services from four of the 12 professional … policy to be sure it sets forth the expectations for the procurement of professional services. Ensure that the … that professional services be procured using requests for proposals (RFPs) is followed. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139

Town of Bovina - Records and Reports (2019M-200)

… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… Federal receipts includes all monies received from the Federal Government. All, or virtually all, federal receipts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

Enterprise Charter School – Enrollment and Billing (2014M-378)

… student residency information on file or require that a new proof of residence be submitted when a student's address … Periodically verify students' residences and require new proof of residence when a student moves. … Enterprise …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)

… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … Services (BOCES) is an association of 10 component school districts. The BOCES, whose component districts … employees were accurately paid their approved salaries and wages. Key Recommendations There were no recommendations …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Oceanside Union Free School District – Professional Services (2016M-281)

… through April 19, 2016. Background The Oceanside Union Free School District is located in the Town of Hempstead in … and all applicable laws and regulations. … Oceanside Union Free School District Professional Services 2016M281 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281

Whitesboro 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

City of White Plains – Sexual Harassment Prevention Training (S9-23-1)

… elected officials. However, of the 150 total individuals we tested (142 selected employees and all eight elected …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1

Centereach Fire District – Procurement (2016M-342)

… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Centereach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342

Real Estate

… Value-Add U.S. Opportunistic Program Partners Artemis Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, … [email protected] GCM Grosvenor Real Estate Program 767 Fifth Avenue, 14th Floor New York, NY …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estate

Operational Advisory No. 9

… following schedule: CHECK TYPE CHECK TYPE DESCRIPTION DATE OF ESCHEATMENT A State Payments Including Vendor & Employee … . For more information regarding the escheatment of payroll checks, please see the Payroll Bulletin 2259.1 - Outreach and Escheatment of 2023 Uncashed NYS Payroll Checks . … Current Year …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatment