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Challenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a 371a and 375 Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1511/challenging-determinationState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding antisemitism and New York's response: "The antisemitic threats and incidents … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationFort Ann Central School District - Fund Balance Management (2018M-119)
… limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Dolgeville Central School District – System Access Controls (2016M-265)
… Fulton County. The District, which operates three schools with approximately 920 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… any payroll withholdings. Principal or interest payments on debt. Payments made pursuant to a court order. Amounts due … by OSC. These types of payments should not be included on the abstract of audited claims. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditOnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Brentwood Union Free School District – Information Technology (2023M-83)
… pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) … users with information technology (IT) security awareness training and implementing an IT contingency plan. Key … network user accounts, provide IT security awareness training as required by a Board-adopted policy or implement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectBroome County – Information Technology (2013M-351)
Broome County Information Technology 2013M351
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Elmsford Union Free School District – Fixed Assets (2017M-147)
… fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The … the approval of overtime. Officials generally agreed with our recommendations. Appendix C includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeChallenging a Determination – Regional State Park Police Plan
… process, please review the Administrative Hearing FAQs on our website, email our Hearing Administration Bureau at …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and … billing and collections. School officials agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Social Security Adjustment – Article 14 Benefits
… pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you … actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social … employer for which you received retirement credit. The primary Social Security benefit may not be the same as your …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Gananda Central School District – Financial Condition (2014M-62)
… the District’s financial condition for the period July 1, 2012 through January 8, 2014. Background The Gananda Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Webster Public Library - Board Oversight (2018M-125)
… agreed with our recommendations and indicated they planned to initiate corrective action …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125