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Town of Frankfort - Board Oversight (2018M-58)

… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Vested Retirement Benefit – Special 20- and 25-Year Plans

… retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …

https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit

Vested Retirement Benefit – State Police Plan

… retirement benefit as soon as possible, file a retirement application as early as 90 days before you become eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Tier Status – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/tier-status

Brocton Central School District – Financial Management (2023M-44)

… pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of Education (Board) and … audit school brocton …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Mexico Academy Central School District – Procurement (2023M-75)

… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75

Little Flower Union Free School District – Fixed Assets (2022M-78)

… are lost and unaccounted for. These assets include nine desktop and 17 laptop computers. The fixed asset policy was … for the District’s fixed assets. Maintain accurate and up-to-date inventory records and perform physical …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … eligible services are provided, where practicable, and valid session notes are prepared and retained for all …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Schenectady City School District – Math Workbook Inventory (2023M-65)

… were not aware of the large quantities of workbooks stored at the elementary schools. The District lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory should be monitored. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Town of Owasco – Highway Department (2020M-128)

… business purpose. Town officials did not competitively bid vehicle and equipment repairs or a vehicle purchase. The Town Board (Board) and Highway … did not agree, in writing, to expenditures for highway repair and improvement. The Superintendent did not maintain …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Town of Sanford – Claims Audit Process (2021M-189)

… Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … on abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… It is important for the claims audit function to be viewed as more than just … The following are examples of areas to consider: Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable inventory items such …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments

… in restitution for dodging her personal town and county tax payments over several years. Sheppard pleaded guilty … her the right to tinker with public records and delay her tax payments,” DiNapoli said. “I thank District Attorney … since 2011. The audit of DePeyster’s town clerk and tax collection is pending. Since taking office in 2007, …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-payments

Whitney Point Central School District – Information Technology (2023M-179)

… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

State Agencies Bulletin No. 1536

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase for certain employees represented by CSEA. … the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual salary amounts as … above exclude additional salary factors. Dues and Agency Shop Fee amounts for employees who receive an increase to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1536-civil-service-employees-association-csea-local-1000-dues-and-agency

State Agencies Bulletin No. 1447

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase for certain employees represented by CSEA. … the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual salary amounts as … above exclude additional salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1447-civil-service-employees-association-csea-local-1000-dues-and-agency

State Agencies Bulletin No. 1626

… Effective Date(s) Institution Paychecks dated January 4, 2018 Administrative Paychecks dated January 10, 2018 OSC … Authorized CSEA Dues and Agency Shop Fee amounts are not adjusted if an employee receives a salary increase. However, … percentage of time worked changes (i.e. from part-time to full time or vice versa) or an employee is placed on Sick …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1626-civil-service-employees-association-csea-local-1000-dues-and-agency