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Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … Ensure that documentation necessary to verify calculations of all retirees’ health insurance contributions is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… for professional services. Ensure that expenses for Board conference travel and cell phones are properly documented, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… was properly recorded and reported and that Department funds were safeguarded for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overNiagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through … contracts do not include provisions which allow contractors to use fuel purchased by the District for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178State Agencies Bulletin No. 170
… explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional Pay … put an end date on the Additional Pay panel to cancel the earnings. The end date used by the system is the … Agency Procedures The following procedures are required to cancel Additional Annual Salary Factors for employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorOrdinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not … at least one year of service since last joining the Retirement System and your death occurs: While you are on the … extended for an additional two years) following the last date you were paid on the payroll, provided your employment …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1867/divorceRipley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … sick leave credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your …
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
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your … Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jAccounts Payable Advisory No. 64
… or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New York State reissue a … the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of … immediately upon notification. Once the agency sees the refund of appropriation has been approved, the agency should …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksHammondsport Central School District – Investment Program (2024M-63)
… 29, 2024, the District earned $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had … funds available for investment. Formally solicit interest rate quotes. Annually review and re-adopt the investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63CUNY Bulletin No. CU-277
… of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsLong Lake Central School District – Capital Project (2021M-183)
… of when the project is complete. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Arlington Central School District – Network User Accounts (2021M-110)
… were adequately configured and secured. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … account and one account the IT Director could not identify to whom it belonged. These accounts have been unnecessarily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… adopt supplemental written financial policies and enforce compliance. Ensure all claims are audited and approved before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesDavenport 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 (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147