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Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the … No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Department of Taxation and Finance: Personal Income Tax
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … action. Key Findings Reason for Stopping Refunds Number Taxpayer claimed refundable credits based on incorrect … and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek … the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Board of Directors (Board) approved projects that provide for net tax exemptions with appropriate and measurable goals. … to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany … and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, respectively. The CAIDA …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Receiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… date, whichever is later. If your election is not timely, by law, we must process your retirement as if you had … information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
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
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount … your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… must process your retirement as if you had selected Cash Refund — Contributions (Option ½), with your estate named as …
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)
… must process your retirement as if you had selected Cash Refund — Contributions (Option ½), with your estate named as …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionRockland County Department of Social Services – Service Contracts (2014M-368)
… has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The County’s Department …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… a population of approximately 27,200. The City is governed by an elected seven-member City Council. General fund … and thorough audit of all claims prior to payment by establishing a claims auditing policy. Adopt a payroll …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6SUNY Bulletin No. SU-173
To notify SUNY agencies of the modified eligibility for the following 403b taxsheltered annuity plan deductions 404 Supplemental Retirement Annuity Progr
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansReceiving Your Benefit and Filing Your Option Election – Career Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You must file …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, … you had selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionEarly Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 years … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementUnion-Endicott Central School District – Financial Management (2016M-100)
… in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Stamford Central School District – Fund Balances (2016M-106)
… one school with approximately 340 students, is governed by an elected five-member Board of Education. Budgeted … excess funds to unrestricted fund balance, where allowed by law, or other reserves in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Village of Islandia – Procurement (2021M-203)
… officials did not always seek competition as required by law or the Village’s procurement policy. Village officials … 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as required by the procurement policy. $161,278 from a Trustee’s …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Copiague Fire District – Procurement (2020M-114)
… whether Copiague Fire District (District) officials used a competitive process to procure goods, services and … conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … Required verbal or written quotes were not always obtained when goods and services were procured. 23 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114