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Accounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. … Making Payments to the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageMonroe County - Financial Condition (2018M-179)
… complete report - pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the … after $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in … unanticipated expenditures. Key Recommendations Identify ways to increase recurring revenues or decrease recurring …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… $148,672, which could have been used to reduce real property taxes or for other purposes, was delayed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateReceiving Your Benefit and Filing Your Option Election – Career Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless … as in the case of disability retirement) before the first day of the month following your retirement date. You have up …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law we must process your …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 … and Local Retirement System, and used in the calculation of all benefits paid by the Retirement System; and Calculated … to October 1, 2013 and is not retroactive. Page updated as of 11/13 … Article 14 information for PFRS Tier 3 members …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionAccounts Payable Advisory No. 15
Voucher Authorizers
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and … the Board and District officials did not ensure check signings and banking transactions were secure. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and … potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsCorning City School District – Claims Auditing (2023M-105)
… $19.5 million and determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of … audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims … credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners … appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Mexico Academy Central School District – Procurement (2023M-75)
… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor … information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation