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Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … the Age 60 Retirement Plan, you can begin receiving your vested retirement benefit when you reach age 60. If you are … the Age 55 Retirement Plan, you can begin receiving your vested retirement benefit when you reach age 55. The amount …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitVendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does … should not assume the default is the correct Location for each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, based on the vendor’s preference. If …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… user accounts of former employees and other users that are no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userNew Lebanon Central School District – Network User Accounts (2021M-30)
… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Marlboro Central School District – Information Technology (2021M-33)
… officials. Key Recommendations Develop written procedures for managing system access. Restrict the use of shared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… processing transactions. Ensure that a dedicated computer is used to perform online transactions and that employees …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… fund balance remains at $8 million, 1 0.1 percentage points above the statutory limit. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Camden Central School District - Claims Audit Process (2019M-124)
… totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Glens Falls City School District - Financial Management (2019M-12)
… 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently overestimated which …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Poughkeepsie City School District - Payroll (2019M-110)
… Eleven retirees received payments they were not eligible for totaling $27,440 for not participating in the health insurance program. In … totaling $10,560 that they were not eligible for. Four maintenance workers were paid a total of $26,088 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyFishers Island Union Free School District – Website Transparency (2023M-28)
… Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. … are responsible for submitting requests to the Vendor Management Unit to create a Centralized Corporate Customer. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.F Projects – V. Chart of Accounts (COA) Governance
… may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsAndes Joint Fire District – Financial Activities (2020M-158)
… - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials established adequate … cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … corrective action. … Determine whether the Andes Joint Fire District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Greenville Fire District – Investment Program (2023M-106)
… [read complete report – pdf] Audit Objective To determine whether Greenville Fire District (District) … developed a comprehensive investment program but did not effectively manage the program. During the 17-month audit … legally permissible investment options, the District may have earned an additional $38,700 more than earned. Officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an … from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37