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Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Retirement System Membership – Article 14 Benefits
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a Retirement System …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipBay Shore Union Free School District - Procurement (2018M-212)
… District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 … services for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of … Key Recommendations District officials should: Follow the District’s procurement policy that requires the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212State Agencies Bulletin No. 1655
… and/or Chartfield Strings in PayServ may require updates for lapsing Affected Employees All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Date(s) Institution pay checks … in SFS must be completed before June 21, 2018 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1655-updating-payserv-chartfield-strings-june-lapsing-eventsMaine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy … complied with New York State General Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187University Preparatory Charter School for Young Men - Payroll (2023M-123)
… and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and … their employment agreements, authorized pay rates or Board of Trustees (Board) policy resulting in compensation errors … with legal counsel and determine the appropriate course of action to address the overpayments and underpayments …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring … Business Unit staff review the report regularly to ensure all transactions charged to your Business Unit are correct. … Process and Document Preparation: This report lists all payments made by your Business Unit. It provides you with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsRapids Fire Company – Credit Cards (2023M-86)
… the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… more than 10 years ago. These accounts include: 53 former employee network accounts, and 7 network service accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings … for federal income tax only when you withdraw or retire from the Retirement System. Therefore, the 3 percent … before any salary reductions for any other tax-deferred plan. *IRC Section 414(h) does not apply to PFRS member …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementBrocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Mexico Academy Central School District – Procurement (2023M-75)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition when purchasing goods and services as required by the District’s procurement … could not assure taxpayers that they procured goods and services in the most prudent and economical manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75State Agencies Bulletin No. 646
… by CSEA’s new dues structure, OSC will withhold 1.3% of earnings for the dues/agency shop fee amount with a … or 212 (Civil Service Employees Assoc A/S) Effective Date(s) Paychecks dated July 12, 2006 (Administration) … to Deduction Table” as the Deduction Calculation Routine when entering either of the two new deduction codes. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/646-dues-structure-change-hourly-exceptional-hourly-and-fee-employeesBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. … school BayportBlue Point …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userTravel Advisory No. 11
… Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.2 Employee Expense … the State by an Employee - Using a Due to State Offset New section References : Guide to Financial Operations Chapter XIII, Section 2 – Employee Expense Reimbursement Policies Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … you must retire directly from public employment or within a year after separating from service. The additional credit … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341j