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Long Lake Central School District – Capital Project (2021M-183)
… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … period to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Arlington Central School District – Network User Accounts (2021M-110)
Determine whether Arlington Central School District District officials ensured network user accounts were adequately configured and secured
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … includes four recommendations to help improve the District’s investment program. Except as noted in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Accounts Payable Advisory No. 64
… XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New … Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksNorth Warren Central School District – Financial Condition Management (2017M-197)
… North Warren Central School District is located in Warren and Essex counties. The District has approximately 520 … statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key … annual budgets based on historical or other known trends and use appropriated fund balance to fund operations. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mReceiving 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-electionAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Additional Credit for Sick Leave Section 341j
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick … plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jMonroe County – Golf Course Contract Management (2014M-111)
… County did not enforce the contractual provision requiring daily deposits of golf-fee revenues into a County bank … to enforce deliverables. Inspect and audit detailed daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank account. Require …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111State Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel … Annual Salary Factor canceled. Effective Date Immediately. OSC Actions No agency action is required on the Additional … To explain OSC automatic processing and agency procedures to cancel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the … totaled about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with … for operating and grant activities. Maintain an official copy of the adopted budget. Ensure all District officers and …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overEnding Your Membership – Career Plan
… an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membershipEnding Your Membership – Forest Rangers Plan
… a participating public employer; 1 If you are not vested, leave public employment and voluntarily withdraw your …
https://www.osc.ny.gov/retirement/publications/1864/ending-your-membershipEnding Your Membership – Regional State Park Police Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked for a … employer; 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1867/ending-your-membershipEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employment” means paid service as an officer or employee with an employer that participates in the New York State and … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipEnding Your Membership – En-Con Police Officers Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked for a … employer; 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipDivorce – Article 14 Benefits
… The New York State Court of Appeals has determined that retirement benefits are … designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits can be affected by divorce, consult your attorney, contact our Matrimonial …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… The New York State Court of Appeals has determined that retirement … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Career Plan
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of … contact our Matrimonial Bureau , read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1642/divorce