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Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … your spouse, they will be eligible to receive half of the COLA amount you would have received. For more information, …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentState Agencies Bulletin No. 1148
… Purpose To provide agency procedures to process retroactive Longevity Payments and adjustments for … a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s discretionary … two fiscal years ended March 31, 2012. Background New York State Environmental Facilities Corporation (EFC) was created … Its two major programs are the Clean Water State Revolving Fund and the Drinking Water State Revolving Fund. These …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… recorded and reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate … required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. … budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Endicott -- Budget Review (B17-4-7)
… liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… for expenditures chargeable to debt service appropriations is restricted for Office of the State Comptroller and Public … when a State debt issuer (most likely a public authority) is using some excess cash on hand to defeasance some routine … – Miscellaneous Used for any miscellaneous cash that is being applied toward a debt service payment and which will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Opinion 92-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL … claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property …
https://www.osc.ny.gov/legal-opinions/opinion-92-11East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… the United States Attorney for the Southern District of New York, William F. Sweeney Jr., Assistant … former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty … checks and balances and internal controls to guard public funds." U.S. Attorney Geoffrey S. Berman said: "As he …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and … allowed Hoffman to steal over $48,000 in housing authority funds,” DiNapoli said. “Thanks to the partnership between my … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… (AIM), affecting some 1,300 towns and villages. County sales tax revenues where such municipalities are … To read the full report , go to: https://osc.state.ny.us/reports/budget/2019/enacted-budget-report-2019-20.pdf …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetState Agencies Bulletin No. 330
… Military leave pursuant to Section 242 of the New York State Military Law Supplemental Military Leave Pursuant to … amount in Status Reason block. Reporting Additional Retirement Salary Credit Since the total amount of the PGP is … the PGP overpayment. The agency must report the additional retirement salary credit. The amount of the credit is equal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Saratoga County – Financial Condition (2013M-235)
… serves as the Chairman of the Board. The County’s general fund appropriations for the 2013 fiscal year adopted budget … funded primarily by real property taxes, sales taxes and State and Federal aid. The County’s 2013 budget for Maplewood … service revenue and interfund transfers from the general fund. Key Finding Even though the Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Olean – Budget Review (B1-16-2)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … are reasonable, with the exception of issues related to fund balance appropriation and contingency appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and … the Town’s financial software package. Maintain an up-to-date inventory list of all of the Town’s computer and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Saratoga Springs – Financial Condition (2012M-201)
… is governed by its Charter and other general laws of the State of New York. The City Council, consisting of five … for the 2012 fiscal year was $37.2 million for the general fund, $2.9 million for the water fund, and $3.7 million for the sewer fund. Key Findings Since …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201City of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City's general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Unified Court System Bulletin No. UCS-240
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … CSEA End of Contract Bonus Payment effective 03/31/2017. Retirement Information The CSEA End of Contract Bonus Payment … to the Payroll Earnings mailbox. Questions regarding retirement may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentCity of Olean – Budget Review (B18-1-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1