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Middletown Enlarged City School District – Financial Condition (2017M-245)
… Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, … and Wawayanda in Orange County. The District, which is governed by a nine-member Board of Education, has … of adopting budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245State Police Bulletin No. SP-83
… Processing Instructions The $200.00 Lump Sum Payment is processed through the Time Entry page as follows: Agency … return to the payroll. The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for retirement purposes. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… Processing Instructions The $200.00 Lump Sum Payment is processed through the Time Entry page as follows: Agency … return to the payroll. The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for retirement purposes. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement … to a designated beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the … payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your disability application is approved, or up to 30 days after your retirement date, …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – Special 20- and 25-Year Plans
… Eligibility If you leave public employment before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. Your … retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at least five years of service … to collect a vested retirement benefit depends on your tier: Tier 2 — the first of the month following your 55th birthday. …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds for the period July 1, … totaling $24.9 million. The Board appropriated fund balance totaling $3.1 million from the 2012-13 to the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Port Chester – Payroll (2017M-115)
… January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed by an elected seven-member Board of Trustees. … how leave time accrual records are maintained or who is responsible for monitoring the balances, and as a result, …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, which is governed by a five-member Board of Trustees, had …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … The County of Herkimer is located in central New York State and had a 2010 population of 64,519. The County is …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Quogue Union Free School District – Financial Condition Management (2017M-196)
… 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 … reserve to determine whether the amount retained is necessary and reasonable. … Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… 21, 2016. Background The Hawthorne Cedar Knolls Union Free School District is located in Westchester County. The … have been deposited. … Hawthorne Cedar Knolls Union Free School District Internal Controls Over Wire Transfers 2016M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOxford Academy and Central School District – Financial Management (2016M-6)
… Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, … operates three schools with approximately 800 students, is governed by an elected five-member Board of Education. … Ensure the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Retirement and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at … retirement benefit calculation. For example, if your pension calculation will improve substantially with 20 years … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveReceiving Your Benefit and Filing Your Option Election – Career Plan
… named as beneficiary. … Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionOverview – Special 20- and 25-Year Plans
… one per FAE year), if earned in the years used in the FAE calculation. The following payments are not part of your regular compensation. In most cases, they will … in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview