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Green Tech High Charter School – Payroll (2023M-157)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 employees. Key … prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Herricks Union Free School District – Overtime (2019M-127)
… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or … absent on their scheduled workdays. More than 40 percent of these absences were preapproved and with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mAvailable Pension Payment Options – State Police Plan
… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will … your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will … your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, your monthly …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsNew York State Accounting System User Procedures Manual
… ROLLOVER 00008 SEGREGATION ROLLOVER 00009 COST CENTER ROLLOVER 00640 STATE INSURANCE FUND PAYROLL 00650 … 10999 OSC-ASSET/LIAB/REV-DEPT. 10 11000 EDUCATION 11010 EDUCATION DEPT-SPECIAL 11020 PROFESSIONAL … 11703 ELMIRA OFFICE 11704 BUFFALO DISTRICT OFFICE 11705 SYRACUSE DISTRICT OFFICE 11706 MALONE DISTRICT OFFICE 11707 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualVendor Responsibility Review Process
… the contract on the Vendor Responsibility Questionnaire, if required. The State contracting entity must fully review … information, see How to Conduct a Responsibility Review. What must be filed For each contract, the State contracting … see How to Make a Responsibility Determination. What happens after filing Our office will review the Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the … Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial duties without oversight. The segregation of … Supervisor’s other day-to-day financial duties, including recording cash receipts and disbursements into the accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Schuyler Lake Fire District – Financial Activities (2022M-191)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mRiverhead Charter School – Debit Cards (2017M-254)
… Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported … If the Board intends to continue the use of debit cards, adopt a debit card policy that describes the types and … to support purchases. Ensure that purchases using debit cards are supported by purchase requisitions or purchase …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankUpper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24About Employer Contribution Rates – What Every Employer Should Know
… completed State fiscal year; and The employer contribution rates for the retirement plans and optional benefits the … responsible for determining required employer contribution rates. For more information, including how contribution rates are determined, visit our Employer Contributions and …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesLoans – Divorce and Your Benefits
… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce …
https://www.osc.ny.gov/retirement/members/divorce/loansCanton Central School District - Claims Audit Process (2018M-186)
… they meet trust requirements. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… others. The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and … adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… plan. Key Recommendation The Board and District officials should routinely review and update their five-year strategic …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalSubmitting a DRO – Divorce and Your Benefits
… Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a copy of the judgment of divorce to: NYSLRS Matrimonial Bureau 110 State Street Mail …
https://www.osc.ny.gov/retirement/members/divorce/submitting-dro