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Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … Determine whether the Board provided adequate oversight of District financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Elmira – Financial Condition (2015M-226)
… condition of the town-wide general fund and the traffic district fund, both of which have fund balance deficits. The …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a thorough … and timely audit of all claims before the Treasurer makes payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a … The purpose of our audit was to review the Towns financial records and …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure that the use …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Opinion 95-5
… surplus surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2000-9
… -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL MUNICIPAL LAW … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2379
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing … paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2025 are … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Available Options – Career Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – New Career Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … contributions. Cash Refund — Initial Value (Option 1) (Available to Tier 1 members only)This option will provide you … Tier 1 2 3 Article 11 5 and 6 members under Section 375e Available Options …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsState Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Albany Leadership Charter School for Girls … documentation and eight invoices totaling $4,582 should have been reported to the board because sufficient … was not provided and since 2013-14, external auditors have annually recommended that the district develop an IT …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training was provided to employees and elected … total individuals tested (227 selected employees and all 23 elected officials), 14 employees, or 6%, of employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Network User Account and Shared Network Folder Access (Orange County) District … adequately secure user account access to the network and shared network folders to help safeguard personal, private … of unauthorized access to the network and PPSI stored on shared network folders. Auditors found that officials did …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… funds received and disbursed during 2017, totaling $23,461. Auditors found the records maintained by the county … expense estimates, which caused funding gaps. As of Dec. 9, 2021, the corporation’s projected costs exceeded revenues …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess … in December 2015. The bill authorized the Office of the State Comptroller to administer NY ABLE. DiNapoli's office … State Comptroller DiNapoli and Dutchess County Executive … Marcus Molinaro urged local residents to sign up for a new savings plan called the New York Achieving a Better Life …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs