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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 … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional 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 … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jOutstanding Violations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Medicaid Claims Processing … providers, were accurately processed, and resulted in correct provider payments. We identified five reportable … system. The remaining four reportable conditions resulted in overpayments of approximately $1.2 million. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Steuben County – County Bridge Maintenance (S9-13-1)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … miles and has approximately 99,000 residents. The County is governed by a 17-member County Legislature. The County’s … fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of bridges …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mNorwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based … in District records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18City of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… and the Legislature have boosted the state’s rainy-day funds and other reserves for economic uncertainties, and these funds should be retained for emergencies. It is important to … to adequately address future infrastructure needs. “My office will release a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetChittenango Central School District – Information Technology (2023M-155)
… access and developed an Information Technology (IT) contingency plan. Key Findings District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored … action. … Determine whether Dobbs Ferry Union Free School District District officials properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … of the 15 employees. The cumulative effect of these errors is that four employees’ leave accrual balances were …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsOpinion 94-16
Whether there would be a prohibited conflict of interest solely because an individual who is a member of the governing board of an industrial development agency IDA and treasurer of the IDA is also a stockholder of a local bank which has been named as one of the depositories for the IDA
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19