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Applying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a written request (which must be … you are seeking credit. We will determine your eligibility and any cost involved. Requesting credit for your previous … benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… To be eligible for this benefit, you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… over PTEs, the Board cannot be assured that PTEs are being employed and compensated as the Board intended. The … Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were therefore paid in excess of their Board-authorized salaries. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: … Law Section 29.The collections were deposited an average of 18 days, and as much as 28 days, after they were recorded …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Oversight of Child Protective Services Outside New York City (Follow-Up)
… Purpose To determine the extent of implementation of the three … are intervening in a timely and appropriate manner to protect the children who are at risk in the most serious … are not summarized in a format that would enable OCFS to readily determine that necessary interventions have …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followVillage of St. Johnsville – Records and Reports (2015M-1)
… The Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide … of interfund loans and correct all errors. File the AUD with OSC within 60 days after the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Frankfort – Justice Court Operations (2022M-16)
… monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a shortage of $3,593 that … $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Pulteney – Financial Condition (2021M-24)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Village of Poquott – Justice Court Operations (2019M-214)
… [ read complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did … cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in cash and …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… have signed the checks. However, the Committee Treasurer, a private citizen or a Board member signed them. Key Recommendations The Board … citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $43 million. Key Findings Staff … were unaware that gasoline worth $51,900 was unaccounted for. Staff routinely circumvented the Town’s purchase order …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 151
… Employees who had both a dues and agency shop deduction in the same paycheck and have not already received a full … OSC has identified employees who had multiple deductions in the same paycheck and has calculated the amount due to the … using a deduction code from which current deductions are being taken, the refund will offset the amount of the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/151-dues-and-agency-shop-refundsEquine Health and Safety (Follow-Up)
… Objective To determine the extent of implementation of the two … enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond … SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds as … identify taxable and tax-exempt status of transactions for GO Bond spending and reimbursements as follows: Taxable - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classPompey Hill Fire District – Financial Management (2021M-136)
… (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were … referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the reserve funds. Key Recommendations Officially establish the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Keene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63