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City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether … private and sensitive information on City servers and in its financial system for the period July 1, 2015 through … modifying and monitoring access rights to the City’s network and financial system. The Council has not adopted …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be … dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, for some members employed by New York State, the maximum is …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveAppendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services Administration, Domestic Per Diem Rates (includes … at http://public.leginfo.state.ny.us/lawssrch.cgi?NVLWO: … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Determine whether employees received proper wages and overtime payments in accordance with contract terms and … tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTown of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Tuckahoe Union Free School District – Overtime (2023M-53)
… complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials … it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Audits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … review team can issue. … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsNYS Travel Information
… Codes Rules and Regulations . Disclaimer: "The regulations on this web site are an unofficial version of the Official … of Incidental and Transportation Expenses (previously on AC 148) … Resources for agencies supervisors and employees …
https://www.osc.ny.gov/state-agencies/travelStraight Talk About Financial Planning For Your Retirement
… A Message from Comptroller Thomas P. DiNapoli There are few … in life, and it’s good to know your retirement benefit is one of them. You can be confident that when you are ready … average salaries and service credit totals to estimate what their benefit will be when they retire.* Entering a …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a montly pension benefit. The first $50,000 of this benefit is paid in the form of …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Career Plan
… pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384West Genesee Central School District - Capital Assets (2023M-128)
… Audit Objective Determine whether West Genesee Central School District (District) officials properly monitored and … action. … Determine whether West Genesee Central School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five … the retirement plan that you were covered by in your last public employment determine the vested benefit. For an …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… process, DiNapoli's auditors act as a second line of defense to stop inappropriate refunds on high risk returns. …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsAccounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… said today in recognition of 529 College Savings Day to be celebrated on Sunday, May 29. “With the cost of college on the rise, it’s a great time to consider opening a 529 College Savings … Individuals who are account owners can deduct up to $5,000 from their state taxable income, while married couples filing …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68