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Clarkstown Central School District – Time and Attendance Records (2017M-150)

… Purpose of Audit The purpose of our audit was to determine whether … totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key Recommendations Enforce the use of the biometric system and overtime forms. Enforce the use of overtime forms. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150

Depew Union Free School District – Investment Program (2023M-77)

… develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Village of Green Island – Water Fund Financial Condition (2015M-237)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water fund for the period June 1, 2012 … Village of Green Island Water Fund Financial Condition 2015M237 …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237

Village of Springville – Procurement (2016M-330)

… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330

State Agencies Bulletin No. 2089

… earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Dates … earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $2202801 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… of the Ravena-Coeymans-Selkirk Central School District and is governed by a seven-member Board of Trustees elected … approximately $559,000. Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were audited and approved by the Board. Key Recommendation Ensure that all …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Town of Johnstown - Fuel Inventory (2019M-178)

… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s … in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

Town of Westerlo - Information Technology (2020M-33)

… have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls … Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

Town of Erin– Inappropriate Highway Purchases (2014M-16)

… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness for the … Budgeted appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings The … for the $68,501 in improper purchases made by the Highway Superintendent …

https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16

State Agencies Bulletin No. 2318

… by OSC. However, if the AC-230 worksheet corresponds with a direct deposited payroll check, the AC230 worksheet …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns

Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)

Hornby Fire Company Inc Internal Controls Over Financial Activities 2014M78

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m

Sachem Central School District – Fund Balance (2017M-151)

… Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151

Special Accidental Death Benefit – Special 20- and 25-Year Plans

… or The wage that would have been payable to a police superior officer or a fire officer, if you were in the …

https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefit

Special Accidental Death Benefit – State Police Plan

… death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your … 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death … will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that …

https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit

Special Accidental Death Benefit – Career Plan

… the salary that would have been payable to a police superior officer or a fire officer. …

https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefit

Special Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …

https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefit

Special Accidental Death Benefit – Police and Fire Plan

… The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to compute the …

https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefit

Special Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …

https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefit