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Lansing Fire District – Investment Program (2023M-62)
… during the audit period. However, the District could have earned approximately $70,000, or $61,000 more had … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation … generally agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of … residents. The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment and have five or more years of credited service. You can choose to begin receiving … age is the age at which you would have completed 20 years of service credit. The amount of your vested benefit …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… After opening the Word document, select “Enable Content” in the security warning banner at the top. A security warning …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, MCOs are required … employer-based coverage or Medicare Part D). Medicaid is considered the payer of last resort and, as such, MCOs are …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … to that effect. District officials agreed with our recommendations and have initiated or indicated they … in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its … case management, access to health care, treatment for substance abuse, childcare services and assistance with … an Individual Living Plan (ILP), administered by the Local District or a third-party provider. The assessment, an …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersBecoming Eligible for a Benefit – State Police Plan
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… levy limit. These districts would need to cut taxes by a total of $18.6 million (1 percent on average) to stay … Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capEligibility, the Benefit and Filing – Police and Fire Plan
… retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. … retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. 1 … Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingComptroller DiNapoli Releases School Audits
… Union Free School District , New Lebanon Central School District , Southern Caygua Central School District and the Yonkers City School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed by an elected five-member Town Board. The Town’s … fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Opinion 91-22
… be incorporated as a separate not-for-profit corporation. You ask whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22State Agencies Bulletin No. 1010
… application of several software updates Effective Date(s) September 27, 2010 Background On September 27, 2010 the New … and information available on the Direct Deposit page: The Distribution Information section has been divided into two subsets: Bank Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsRiverhead Central School District – Vendor Master File (2017M-139)
… in Suffolk County. The District, which is governed by an elected seven-member Board of Education, operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… environment against unauthorized use, access and loss for the period January 1, 2016 through October 6, 2017. … and ensure that accounts are periodically reviewed for necessity and appropriateness. Review the Internet usage …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Additional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … to reach the 20 years. Increase your pension beyond the maximum amount payable under your retirement plan. Meet the … to retire under a special 20- or 25-year plan. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341j