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Newcomb Central School District - Claims Audit (2023M-159)
… 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 million were audited and approved before payment. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Overview – When Employees Retire
… the appropriate application must be “filed with the Office of the State Comptroller” within a specific time period. … directly to NYSLRS. Service Retirement Benefits Once an employee meets the minimum service credit and age … An overview for employers of initial steps when an employee …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… complete report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… such as accessible restrooms. Six components at the Animal Shelter, such as doors that can be opened with five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30SUNY Bulletin No. SU-52
… employees (and leave without pay) with active deductions in bargaining unit 28 Effective Date(s) Checks dated … a row on 4/27/2001 to cancel all general deductions except the following: 405 TIAA Special Annuity 406 Strike/Discip … from leave of absence or rehire transaction is processed, the agency must verify the employee's deductions on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areBrocton Central School District – Claims Audit (2023M-15)
… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her … action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures for the … and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42State Agencies Bulletin No. 296
… in gray. (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, … - Fields for EMPLOYMENT Attachment 1g - Fields for FEDERAL TAX Attachment 1h - Fields for STATE TAX Attachment 1i - … TAX Attachment 1j - Fields for GENERAL COMMENTS Attachment 1k - Fields for WORKERS COMP Attachment 1l - Fields for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Ordinary Death Benefit – Article 14 Benefits
… Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOvertime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationCincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. Officials did not: … of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Village of Islandia – Information Technology (2021M-100)
… computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … Complete any IT security-related training or provide the opportunity for employees to receive this type of … action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… if lost, stolen, misused or if they became obsolete. The District’s IT inventory records were incomplete and inaccurate, in part because the records were not always updated to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the … by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… but your pension will improve substantially if you have 20 years, your sick leave credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount … Meet the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a … guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments … to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… repairs and improvements totaled over $3.4 million for the same period. Without adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, … and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) and …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCity of Ogdensburg - Payroll Processing – (2014M-207)
… purpose of our audit was to review internal controls over payroll processing for the period January 1, 2013 through … City officials did not ensure that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk performed all significant phases of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207