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Geneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… School District (District) officials secured user account access to the network and financial application and developed … plan. Key Findings District officials secured user account access to the financial application but did not secure user … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… and have initiated, or indicated they planned to initiate, corrective action. … WaterfordHalfmoon Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mVendor File Advisory No. 5
… are now required to use them. Please replace any old forms with the new ones and direct vendors to the new forms, where …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsSocial Security Adjustment – Article 14 Benefits
… your pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether … are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your … actual Social Security benefit. This adjustment applies to both service and disability retirements. … Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentCUNY Bulletin No. CU-231
… dated July 21, 2005 OSC Actions OSC has implemented the health insurance rate changes as requested by the City of New York Office of Labor Relations. Agency Actions Notify affected employees. Note : The City of New York Office of Labor Relations will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-231-new-york-city-health-insurance-rate-changesAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. … Mamaroneck Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95More About This Retirement Plan – Article 14 Benefits
… New York State Legislature. These benefits are available to Tier 3 New York State and Local Police and Fire Retirement … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planTown of Greenwich – Purchasing (2020M-135)
… applicable documentation sought for purchases is attached to vouchers and retained. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jBroome-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-2023mRochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Windsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District District officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15