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Overview – Regional State Park Police Plan

…   Your pension is based on your years of credited service and your final … average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …

https://www.osc.ny.gov/retirement/publications/1867/overview

Additional 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 optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire …

https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341j

Overview – En-Con Police Officers Plan

…   Your pension is based on your years of credited service and your final average …

https://www.osc.ny.gov/retirement/publications/1822/overview

Additional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)

… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible … The additional credit is determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 …

https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341j

City of Olean – Budget Review (B1-15-2)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

State Agencies Bulletin No. 982

… by the value of the Military stipend amount paid to the employee in the tax year. The decrease in the reported Social …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-corrected

Travel Advisory No. 3

… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to … Travel Manual. The key updates are as follows: Effective 2/22/2024 Travel Status When an employee is on assignment at a … they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update

City of Olean – Budget Review (B1-14-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … Key Recommendations Investigate the difference between the streets maintenance budget summary schedules and the …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

City of Yonkers – Budget Review (B6-14-13)

… Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not … overtime may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan

… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire …

https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341j

South Huntington Union Free School District – Financial Condition (2016M-132)

… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Village of Endicott – Budget Review (B4-13-8)

… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Village of Nichols – Financial Condition (2013M-50)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to 11 days late) … a fund balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Personal Income Tax and Property Tax

… Purpose The objective of our examination was to determine whether personal income … December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and complied with New … or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

City of Olean – Budget Review (B1-13-2)

… in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Town of Afton – Budgeting Practices (2013M-304)

… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the … These poor budgeting practices led to operating deficits in certain years for the various funds. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304

Steuben County – County Bridge Maintenance (S9-13-1)

… DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is … by replacing and completely renovating six bridges each year. Key Recommendations Track yearly maintenance and repair …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 through … overestimating expenditures and appropriating fund balance that was not used to fund operations, the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283