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Charlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Webster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not … additional financial and IT policies and review and revise the bylaws and policies. Ensure the Board receives sufficient …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Leaves of Absence – Regional State Park Police Plan
… Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal … receive up to one year of service credit per incident for time spent on Workers’ Compensation leave. … Regional State …
https://www.osc.ny.gov/retirement/publications/1867/leaves-absenceEnding Your Membership – Police and Fire Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipFull- and Part-Time Service Credit – Regional State Park Police Plan
… Full-Time Employment If you join the Retirement System on the … employment with a participating employer and work on a full-time, continuous basis, we calculate your retirement … may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditEnding Your Membership – Regional State Park Police Plan
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you last worked for a participating public employer; 1 If you are not vested, … officer or employee with an employer that participates in the New York State and Local Retirement System. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1867/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipFull- and Part-Time Service Credit – En-Con Police Officers Plan
… Full-Time Employment If you join the Retirement System on the … employment with a participating employer and work on a full-time, continuous basis, we calculate your retirement … may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditEnding Your Membership – En-Con Police Officers Plan
… join, there are five ways your membership can end: If you do not have at least five years of credited service and seven …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… join, there are five ways your membership can end: If you do not have at least five years of credited service and seven …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipBridgehampton Union Free School District – Claims Auditing (2017M-179)
… of our audit was to examine the claims auditing process for the period July 1, 2015 through February 28, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $13.8 … Key Finding The District established effective procedures for processing claims. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Ending Your Membership – Career Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membershipEnding Your Membership – New Career Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipSocial Security Adjustment – Article 14 Benefits
… be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social Security benefit …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentBrooktondale Fire District – Purchases and Disbursements (2021M-18)
… we examined were proper and supported. We reviewed 39 disbursements totaling $119,590 of the 304 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Town of Smithville - Annual and Claims Auditing (2020M-41)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds