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To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f37_1.pdf

Area #2 – IT Security Training and Awareness – Information Technology Governance

… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been … fooled via social engineering scams 8 into providing their passwords, opening harmful attachments or visiting malicious …

https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awareness

Tier 6 Defined Contribution Plan Option

… by a union and Their salary at the time they are hired is at least $75,000. Employees who wish to choose the defined … contribution plan. The defined contribution plan option is the result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State University of New York (SUNY). …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Overview – State University Police Plan

… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …

https://www.osc.ny.gov/retirement/publications/1823/overview

Opinion 2008-5

… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use … PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire …

https://www.osc.ny.gov/legal-opinions/opinion-2008-5

DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead

… fueled by a stock market collapse, a superstorm and now a global pandemic. Looking forward, the only certainty is that … recovery and what it holds for the city’s quality of life, economic competitiveness and real estate markets over … changing, wreaking havoc on our infrastructure and way of life. These are only a few of the potential challenges we …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-ahead

Manhasset Union Free School District – Separation Payments (2016M-150)

… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools … to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

Cortland Enlarged City School District - Budget Review (B4-15-12)

… payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes the use of $2 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new

Accidental Death Benefit – Regional State Park Police Plan

… Eligibility Regardless of your years of service credit, if you die as the natural … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse for life; … beneficiaries listed above become ineligible for benefit payments, and the payments made to that time do not equal or …

https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefit

Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis

This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.

https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdf

DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments

… them for her personal use, including cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-payments

Resources – Contribution Stabilization Program

… For the invoices due February 1, 2026 and February 1, 2027: Employer Contribution Rates for …

https://www.osc.ny.gov/retirement/employers/csp/resources

Election Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)

To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.

https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdf

Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)

… Board has not adopted IT policies and procedures regarding remote access, data backup, breach notification and disaster … processing and authorizing change orders. Adopt a remote access policy, comprehensive policies and procedures …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54

Opinion 89-43

… to an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter … an elective office, we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of … the appointment. We note that subdivision 2-a also sets forth a similar procedure for changing the appointive office …

https://www.osc.ny.gov/legal-opinions/opinion-89-43

Federal Funding and New York – Federal Funding and New York

… and how it supports services in the State of New York …

https://www.osc.ny.gov/reports/budget/fed-funding-ny

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining … on leave accrual payments. The City submitted one response letter that addresses the findings in both reports. City …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

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