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City of Lockport - Budget Review (B1-16-16)
… requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, we …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has not filed … Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village of Port Chester – Payroll (2017M-115)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 million. Key Findings The … the employees we reviewed carried over vacation leave from year to year, even though it was not permitted by their collective …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Westchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … and the County faces potential significant increased salary and wage costs when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive … unpaid sick leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, … to reach the five years. Qualify for a better retirement benefit calculation. For example, if your pension calculation …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leavePUC Achieve Charter School – Board Oversight (2016M-316)
… 85 students in grade five during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The local Board … the School’s financial operations. During the first year of operations, revenues fell short of estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316General Brown Central School District – Financial Condition (2014M-216)
… 1, 2013 through March 31, 2014. Background The General Brown Central School District is located in the Towns of … in Jefferson County. The District, which is governed by an elected seven-member Board of Education, operates three … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216State Agencies Bulletin No. 1790
… the New York State Deferred Compensation Plan for calendar year 2020. The regular yearly contribution amount for … maximum total contribution of $39,000.00 for calendar year 2020. Employees are not eligible to choose both the … and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020Performance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfOut-of-Service Death Benefit – Career Plan
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – New Career Plan
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… and you die more than one year after leaving public employment, 50 percent of the death benefit may still be …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and you die more than one year after leaving public employment, 50 percent of the death benefit may still be …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitUnified Court System Bulletin No. UCS-339
… agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide … 1, 2024; served the equivalent of 120 workdays in each fiscal year and had a performance rating other than “Unsatisfactory” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Section Overview Generally, the State pays for expenses incurred when an employee travels on … agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The average bonus paid to employees in New York City’s securities industry grew by 10 percent in 2020 to $184,000, in line with the city’s most recent 9.9 percent projection, …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli Announces Latest Fiscal Stress Scores
… office by local governments operating on a calendar year basis (Jan. 1 – Dec. 31). In New York that includes all … this scoring round are in the same category for the second year in a row. They are: the large downstate counties of … and creates fiscal stress scores. Indicators assess year-end fund balance, cash-on-hand, short-term borrowing, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: New York on Better Financial Footing
… annually, or 3.7 percent of average projected General Fund revenues, much lower than the levels of five and ten … New York state ended fiscal year 2013-14 with General Fund reserves at $2.2 billion, the highest level since the … Both organizations cited the strong, well-funded state pension system as one of the reasons for the upgrade. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingState Police Bulletin No. SP-111
… Units 07, 17 and 62 who possess or obtain a recognized degree from an accredited and recognized college or … of state police, who possess or obtain a recognized degree from an accredited and recognized college or … payment of two hundred fifty dollars for such associate degree, five hundred dollars for such bachelor’s degree, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-111-education-payment-employees-represented-police-benevolent-association