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IRS Pension Limitation – En-Con Police Officers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… pension plans, including the New York State and Local Retirement System, may use in the calculation of benefits. It affects …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year End. The Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewCost-of-Living Adjustment – Article 14 Benefits
… Once you meet the eligibility requirements, including age and number of … that pays a lifetime benefit to your beneficiary, and the beneficiary is your spouse at the time of death, he or she will be eligible to receive half …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentAlternative and Out-of-Service Death Benefits – State University Police Plan
… Alternative Death Benefit If you die while in service after having become eligible to … vested member with at least ten years of credited service, have not retired and you die more than one year after leaving …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become … credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service but were gainfully …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… officials properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, … in 2017 totaling $228,146 without Board approval. The water and sewer funds do not pay administrative costs for … from the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionDepew Union Free School District – Investment Program (2023M-77)
… – pdf] Audit Objective Determine whether Depew Union Free School District (District) officials developed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77IX.12.M Journal Vouchers – IX. Federal Grants
… are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program … These journal voucher payments are considered interest neutral. Agencies are required to make every effort to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use and requires supporting documentation … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls … over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … and is governed by a 17-member Board of Legislators. The County’s Department of Social Services is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Vested Retirement Benefit – 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/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Forest Rangers Plan
Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitUnified Court System Bulletin No. UCS-234
… Purpose To notify agencies of increased eligibility for First Unum Life Insurance (code 534) and two new deduction codes for First Unum Disability Insurance (code 524), and First Unum Accidental Death and Dismemberment Insurance (code … To notify agencies of increased eligibility for First Unum Life Insurance code 534 and two new deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… (2010-S-60). Background Our initial report, issued on November 9, 2011, determined that certain Metro-North … In addition these payments will inflate future pension payments for these employees by about $5.5 million. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Marathon Joint Fire District – Investment Program (2023M-76)
… pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76