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Ending Your Membership – Article 14 Benefits
… as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipPeekskill City School District – Financial Condition (2015M-191)
… Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanGreater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Town of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member Town … Town of Pendleton Special Districts 2018M4 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Out-of-Service Death Benefit – Article 14 Benefits
… one year after leaving public employment, 50 percent of the ordinary death benefit may still be payable. This vested … notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitCity of White Plains – Claims Auditing (2016M-367)
… of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … are thoroughly audited before payment, as required by the City’s charter. …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Charlotte Valley Central School District - Budget Review (B4-15-6)
… budget for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in … Charlotte Valley Central School District Budget Review B4156 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… January 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer … West Sand Lake Fire District 1 Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectSocial 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-adjustmentFull- and Part-Time Service Credit – Regional State Park Police Plan
… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your … Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditMaine Endwell Central School District – Budget Review (B4-13-14)
… 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome County. … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 2015-16 fiscal year totaled approximately $132.4 million. Key Finding The District did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Gananda Central School District – Financial Condition (2014M-62)
… through January 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by … Gananda Central School District Financial Condition 2014M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds