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Accidental Disability – New Career Plan
… Eligibility Regardless of the amount of service credit you may have, if you become … any annuity savings contributions you may have made while in service. The contributions required of Tier 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and … in St. Lawrence County. The District, which operates one school with approximately 600 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Accidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility Regardless of the amount of service credit you may have, if you become … any annuity savings contributions you may have made while in service. The mandatory contributions made by Tier 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services and internal … 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing … Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Pearl River Union Free School District – Fixed Assets (2022M-126)
… Audit Objective Determine whether Pearl River Union Free School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Arlington Fire District - Purchasing (2018M-43)
… its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… and Document Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could … financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background … perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied use. The Land Bank funds … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceLindenhurst Union Free School District – Collections (2024M-24)
… totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, … 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and compliance with State legislation … Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320School District Bus Safety (2018-MS-4)
… adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… did not prepare adequate monthly reports detailing all funds received and disbursed. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures for the period July 1, … The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mOverview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods and … The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253State Agencies Bulletin No. 140
… and agency shop fee increase Affected Employees Employees in the Division of Housing and Community Renewal, agency code 01080, in … and agency shop fee (code 230) are based on an employee's annual salary, pay basis code, and percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/140-dc-37-local-1359-dues-and-agency-shop-fee-increaseDeath Benefits – Divorce and Your Benefits
… Post-retirement death benefit; Cash Refund Initial Value pension payment option (Tier 1); Cash Refund Contributions pension payment option (Tiers 1 and 2); Five and Ten Year Certain pension payment options; and Other alternative pension …
https://www.osc.ny.gov/retirement/members/divorce/death-benefits