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25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The Benefit … may include an annuity purchased by your contributions (plus interest earned). If you are age 55 or older at …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Vested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced benefit as early …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced benefit as early …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced benefit as early …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early retirement with a reduced benefit as early as …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… procedures to ensure that nonresident foster students are properly identified and that accurate bills are prepared and submitted to school districts of origin in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTown of Norwich – Justice Court (S9-14-3)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found the Court has properly collected and … Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… independent. The Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Danby – Claims Processing and Procurement (2022M-127)
… properly audited and approved. When goods and services are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not properly audited, the Board’s ability to effectively …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Red Hook Central School District – Financial Management (2016M-105)
… The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through December 17, … a plan to use the surplus fund balance identified in this report in a manner that benefits District residents such as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Buffalo City School District – Special Education and Grant Administration (2017M-73)
… based on nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… duties. The District’s payroll certification procedures do not require the accountant to trace the payroll amounts to … days worked. The payroll certification procedures do not require the use of payroll change reports; instead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of Hamburg - Finance Office (2023M-109)
… purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town … and for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109DiNapoli Announces Robin Lois to Oversee Local Government Division
… until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and … department audits, contract agency audits, vendor claim approvals, bi-weekly payroll audits, year-end closing …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionWest Genesee Central School District - Capital Assets (2023M-128)
… the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 … and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. … policies and procedures for extra-classroom activity funds, including procedures for recordkeeping, closing out …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) … for future employment and eventual integration back into their communities. Program services are usually provided through third-party contractors such as …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programState Agencies Bulletin No. 302
… as determined by analyses using Postal Service software. The report includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered on … payroll office. Inform employees that: A bar code address is not simply a zip code + 4 digit address. Street addresses, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportLicense Fee Revenues (Follow-Up)
… and collects associated fees. For the fiscal year ended June 30, 2013 the Department collected $8.1 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followElwood Union Free School District – Electronic Transfers (2014M-133)
… electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133