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World Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you participated in the World Trade Center rescue, recovery or cleanup … World Trade Center Presumption law. 1 You may be eligible for an accidental disability retirement benefit if you become … that must be met for these benefits. For more information, visit our World Trade Center Presumption webpage . 1 …
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumptionWorld Trade Center Presumption – State Police Plan
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup … retirement system at that time, you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible …
https://www.osc.ny.gov/retirement/publications/1518/world-trade-center-presumptionWorld Trade Center Presumption – En-Con Police Officers Plan
… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the … law. 1 You may be eligible for an accidental disability retirement benefit if you become permanently disabled and … may be eligible to reclassify your service or disability retirement benefit to an accidental disability retirement …
https://www.osc.ny.gov/retirement/publications/1822/world-trade-center-presumptionGermantown Central School District – Payroll (2023M-3)
… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Schroeppel - Financial Records and Reports (2019M-187)
… maintain accurate accounting records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are … the accounting records are accurate and file the AUD in a timely manner. The Board should annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… Key Findings The Board authorized fiscal year-end interfund transfers totaling $1.2 million to be used for a … project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings The Highway … list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42State Comptroller DiNapoli Releases Municipal & School Audits
… made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … was provided to employees and elected officials. However, of the 150 total individuals tested (142 selected employees … authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York: Lehman College - Controls Over Bank Accounts … found weaknesses in the monitoring and authorization of bank accounts, which increase the risk that Lehman … conduct transactions using unauthorized accounts. A review of Lehman’s accounts found that a non-tax-levy account …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… County) District officials did not always seek competition for professional services in accordance with district policy. … providers without seeking competition and used a request for proposals (RFP) process to select certain professional … and reviewed or ensure all claims paid in advance were for allowable purposes. Town of Waterloo – Financial …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… State Comptroller Thomas P. DiNapoli and Rockland County … “Ricardy Cesar allegedly scammed more than $3,800 from the pension system by faking that he lost a check,” said State … from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the following …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesCUNY Bulletin No. CU-404
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … represented by DC 37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated May 20, 2010 OSC Actions … Dues (Code 471) and Agency Shop Fee (Code 472) from $26.86 to $27.16. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-404-district-council-37-local-1087-dues-and-agency-shop-feeCUNY Bulletin No. CU-378
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 471 ) and Agency Shop Fee (Code 472 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-378-district-council-37-local-1087-dues-and-agency-shop-feeContract Advisory No. 20
… technical difficulties are resolved, agencies are directed to review all STS or AC 340-S forms to validate required data fields and transactional information are included and asked to write in any missing fields and/or transactional …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sCanton Central School District - Claims Audit Process (2018M-186)
… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over $8.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Maryland - Financial Management (2018M-121)
… the total combined fund balance in the general and highway funds increased by $450,000 and, as of December 31, 2017, was … revenues of $226,000 in the general and highway funds which contributed to the surpluses generated. Officials …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Payment for Service Credit – Article 14 Benefits
… As a Tier 3 member covered by Article 14, you will usually be … Example of Mandatory Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did not … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview