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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a … guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… members can use our benefit calculator to estimate your pension using the “vested retirement” choice. You can also … in your account. When you reach age 55 (age 63 for vested Tier 6 members who are off payroll), it is up to you to apply for …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipIRS Pension Limitation – En-Con Police Officers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The … provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesAccounts Payable Advisory No. 46
… invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceEllenville Central School District – Network User Accounts (2022M-18)
… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Justice Court Fund: Advisories
… Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … Update Surcharge Cap Increase VTL 1809 (2) Termination of Suspension Fee Increase VTL 503 (2)(j-l)(i) New Surcharge … VTL 1809 (1) Reporting - Certification, No Activity, Term of Suspension Fee 2005 October [pdf] - 2005 Legislative …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesComptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers for the state released by my office today confirm the substantial … prudent financial decision to substantially build up the state's reserves to help better prepare for an economic …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportCampbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not file claims within the filing timeframes. Specifically: $57,176 in estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Willsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate … activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether Copenhagen …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22State Agencies Bulletin No. 1263
… PayServ. OSC Actions OSC will provide weekly a spreadsheet of all current positions that are associated with a cost … lapse on 9/16/2013 or 09/30/2013. A link will be posted on the PayServ bulletin board on a weekly basis as well as the OSC website. See Attachment Agency Actions Agencies will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1263-sfs-cost-centers-payserv-09162013-09302013-lapse-datesA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), … after you leave public employment (death benefits). I am joined by a staff of dedicated professionals in my … to helping you make informed decisions about your future. I encourage you to contact us with any questions or …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoli