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Town of Bennington - Financial Management (2019M-249)
… using fund balance. Key Findings Overall the Board could have improved its financial management. It did not … to actual reports and past trends to develop budgets based on prior actual results and expected future changes. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249City of Fulton – Capital Projects (2021M-184)
… budgets, monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital projects. The records included … projects budgets. Correct the accounting errors and close completed projects in a timely manner. City officials …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Employer Education Seminars
NYSLRS employers can schedule training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement presentations for their members
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsTown of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Board and has filed the required annual financial report with the Office of State Comptroller. The Board does … the approval to pay these claims. The Board contracts with an independent auditor to perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of New Lisbon – Financial Oversight (2013M-12)
… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … Town of New Lisbon Financial Oversight 2013M12 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Accounts Payable Advisory No. 38
… and Purchase Reward Programs Guidance: Some vendors that do business with the State offer rewards or points for … May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsCost-of-Living Adjustment – Police and Fire Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… Under Section 341(j) of the Retirement and Social Security Law, you may receive … employment or within a year after separating from service. The additional credit is determined by dividing your total …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mClyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Village of Red Hook – Information Technology (2020M-89)
… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Accounts Payable Advisory No. 22
… Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility