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The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and have five or … of tier, if you work for an employer that offers a special retirement plan, you must retire by the first day of the … benefit reduced by the percentage shown below: Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCheektowaga Central School District - Capital Project Management (2022M-90)
… Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District … action. … Determine whether the Cheektowaga Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Agencies Bulletin No. 614
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/614-csea-dues-and-agency-shop-fee-increaseState Comptroller DiNapoli Releases Municipal Audits
… program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … board did not adequately segregate the treasurer’s duties or implement mitigating controls. The board also did not properly monitor the treasurer’s financial activities or annually audit the treasurer’s records. Competition for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Clarence Central School District – Financial Condition Management (2022M-46)
… million and appropriated $6.4 million that was not needed or used. Recorded fiscal year-end commitments related to … the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … when it had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Gowanda – Procurement (2013M-175)
… and 2012-13 fiscal years. These purchases required bids or quotes, or were purchased from State and County contracts. We found that purchases were not formally bid or awarded by the Board, quotes were not always obtained, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Rochester City School District – Payroll and Procurement (2016M-435)
… Key Findings The District did not have written policies or procedures for the processing or monitoring of payroll payments. In our audit sample of … payroll payments, we identified over $356,600 in incorrect or unsupported payments. Hundreds of staff routinely made …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Housing Authority Administrative Expenditures (2016-MS-2)
… of five commissioners appointed by the Mayor of the city or village or town board of the town they were founded to serve and two … policy, lack of knowledge of the travel policy by staff or expenditures in excess of those allowed by the existing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2School Districts’ Energy Performance Contracts (2015-MR-1)
… [pdf] , Middle Country Central School District [pdf] , and Sachem Central School District [pdf] . Purpose of Audit … The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … revenues. The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … account for, deposit, report or remit collections. When receipts are not accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Stay Informed – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Stay Informed
https://www.osc.ny.gov/retirement/publications/1517/stay-informedHammondsport Central School District – Multiyear Planning (2024M-54)
… of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the … the Clerk- Treasurers’ records and reports, as required by New York State Village Law (Village Law) Section 4-408(e). …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Unified Court System Bulletin No. UCS-52
… 71 of the Laws of 2000, implements agreements between the State and various bargaining units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-52-april-2002-general-salary-increase-longevity-bonus-serviceCUNY Bulletin No. CU-386
… provide agencies with the procedures for reporting certain salary increases. Affected Employees CUNY employees in Bargaining … Pursuant to the Memorandum of Agreement between the City University of New York and the Professional Staff Congress …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffState Police Bulletin No. SP-66
… location pay, such as overtime or lost time. Command Pay (COM): Effective 03/27/03 OSC will insert a row on the … Additional Pay panel changing all existing Command Pay (COM) amounts to $250 for BU17 employees. Premium Overtime … an automatic increase for the earn codes LOC, PRO, COM. Fields on this report include EmplID, Employee Record #, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-66-april-2003-state-police-bu-07-and-bu-17-arbitration-award-implementationState Agencies Bulletin No. 768
… earnings received by Senate and Assembly Members each calendar year must equal the amount of their statutory … prorated statutory salary, based on the number of calendar days actually served in the calendar year. In addition, if a Member on the Assembly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislature