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One-Year FAE – Special 20- and 25-Year Plans
… Tier 2, 3 (Article 11) and 5 members are eligible for this benefit if your employer adopted it. Tier 6 members are only eligible for this benefit if your employer adopted it before April 1, …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeState Agencies Bulletin No. 1912
… Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … State Agencies Bulletin No 1912 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsDual Membership in NYSLRS – Divorce and Your Benefits
… Retirement System. If a member has a membership in one of the above Systems, the Domestic Relations Order (DRO) may be directed to the “New York State and Local Retirement System” regardless …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsTravel Advisory No. 14
… Questions & Voucher Denial Codes Guidance: The Office of the State Comptroller updated the following sections in Chapter XII of the Guide to Financial Operations: Chapter/Section Name …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesState Agencies Bulletin No. 1748
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing Affected Employees … (Sunday) this calendar year, the actual lapse date used in the system is June 28, 2019. Background Appropriations … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsHampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Cost-Saving Ideas: School District Auditing – External Auditor
… the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not qualify The … for External Auditor," - State Education Department Other auditing roles Internal Auditor Claims Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorSocial Security Adjustment – Article 14 Benefits
… will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social Security …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … The Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialGeneral Resources
… of State Connecticut (CT) Secretary of State Delaware (DE)–Secretary of State District of Columbia (DC) - Dept. of … Taxation Massachusetts (MA) – Secretary of State Michigan (MI) – Secretary of State Minnesota (MN) – Secretary of State …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesMcLean Fire District - Financial Operations (2017M-296)
… as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for … are filed timely. The Board should continue to use the voucher system established as a result of our audit. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296A Message From Comptroller Thomas P. DiNapoli – State University Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a … benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits …
https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoliOut-of-Service Death Benefit – Article 14 Benefits
… are a vested member with at least ten years of credited service, have not retired and you die more than one year … be payable if you die within one year of leaving covered service but were gainfully employed during that time. Filing …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitClymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168State Agencies Bulletin No. 1863
… purpose of this bulletin is to provide agencies with the 2020 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2020 maximum rate allowed by IRS for PCM is 57.5 cents per mile effective from January 1, 2020 through December 31, 2020 . Current maximum Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… for the 2012-13 fiscal year are approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District officials have … that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19State Agencies Bulletin No. 1960
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts IRS rules relating to employee business expense reimbursements … for PCM is 56.0 cents per mile effective from January 1, 2021 through December 31, 2021. Current maximum Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsElmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120