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Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… and approved prior to payment. Key Findings We reviewed 100 claims totaling $886,642 and found the claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1McLean Fire Department - Financial Operations (2018M-40)
… disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some … Appendix B includes our comment on an issue raised in the Department’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Cost-of-Living Adjustment – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS 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/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentDivision of Housing and Community Renewal Bulletin No. DH-23
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-23-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-29
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andWyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial … is located in western New York State and has a population of approximately 42,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94CUNY Bulletin No. CU-311
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T2 Effective Date Institution paychecks … dated 10/25/07 OSC Actions OSC will automatically increase the biweekly deduction for Union Dues (Code 268 ) and Agency … $56.07 Agency Actions Notify affected employees. Note : The system’s automatic agency shop edit program defaults to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-311-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-254
… of the defaulted amount is required when a Job Data change (i.e. Hire, Pay Rate Change) is entered. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-254-dues-and-agency-shop-fee-increase-local-30-internationalCUNY Bulletin No. CU-330
… changes. Affected Employees Employees who participate in the CUNY Transit Benefit MTA Program and are enrolled in the Monthly Unlimited Card Plan Effective Date(s) Paychecks dated February 28, 2008 OSC Actions At the request of CUNY University Benefits Office, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-330-rate-changes-cuny-transit-benefit-mta-programCost-of-Living Adjustment – Special 20- and 25-Year Plans
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual … receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentAccounts Payable Advisory No. 25
… Units should not enter confidential information in the invoice number, invoice description, and comments fields … SFS immediately at [email protected] and provide us with the control document number (e.g., voucher number), a description of the confidential information, and the field name(s) in which …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May … no fault of their own. Individuals who are incarcerated in jails are not eligible for UI benefits. NYSDOL has the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyMarcellus Central School District – Online Banking (2020M-66)
… appropriate and secure. Key Findings Officials segregated the duties of employees responsible for online banking … procedures. Officials entered into agreements with the District’s banks, but did not require confirmations for all electronic transactions. The online banking policy does not clearly indicate how …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsPulaski Academy and Central School District - Separation Payments (2020M-20)
… vacation leave upon separation from the District based on past practice, even though their individual employment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… District. Ensure that all fields previously established on the IT asset inventory system are filled out to properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHyde Park Central School District - Fixed Assets (2019M-103)
… complete report - pdf] Audit Objective Determine whether District officials ensured that fixed assets were properly … recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a … multiple financial institutions to maximize the return on investments and minimize bank fees. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152