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Contributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary … NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… collective bargaining agreement requiring the employer to offer a non-contributory plan that was in effect on January … collective bargaining agreement requiring the employer to offer a non-contributory plan that was in effect on January …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… New York State Comptroller Thomas P. DiNapoli announced the guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after DiNapoli’s … her criminal behavior. Metz, 55, pleaded guilty today in Wyoming County Court to grand larceny in the third degree, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 additional units under the … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … than outstanding ones. The proceeds are then invested, and when the older bonds become callable they are paid off …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… adequate mitigating controls or oversight. The Board does not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Italian Heritage Month Reception
… State Comptroller Thomas P. DiNapoli commemorates Italian Heritage Month by honoring prominent members of the … Andy Pallotta President of NYSUT About Italian Heritage Month New York State is home to over 3 million … Since 1976 the State has recognized October as Italian Heritage and Culture Month. This annual event honors the long …
https://www.osc.ny.gov/events/italian-heritage-month-receptionTown of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… code of ethics to provide statutorily required guidance to staff to ensure compliance with laws related to procurement, … claims processing and auditing, credit cards, payroll processing, accounting records and reports and IT. The Board allowed the payroll vendor contracted by the Library to disburse payroll …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Hiring Members with the Enhanced Report – Enhanced Reporting
… public retirement systems in New York State, you will report their days and salary so we can monitor their … an employee in Retirement Online employers are able to report salary and service information for nonNYSLRS members …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportTown of Pittsfield – Disbursements (2013M-82)
… of approximately 1,370 residents. The Town is governed by an elected five-member Town Board, which includes the Town … checks totaling approximately $6,900 were never approved by the Board. We also tested 21 payroll disbursements … we found that the Highway Superintendent was underpaid by a total of more than $2,300 for his health insurance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… regarding standards for computer use, remote access, breach notification, data backup, and disaster recovery. Key Recommendations Adopt … user access rights, remote access, breach notification, data backup and disaster recovery. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Davenport – Financial Operations (2013M-62)
… totaling $54,000 that had not been reviewed and approved by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the Town Clerk and the recordkeeping by the Supervisor. The Supervisor authorized Town payments, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152XIX.6.D Reporting – XIX. Project Costing (PCIP)
… be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for … Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and … Costing Business Unit and their associations to the grant/customer contract. Provided information includes agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … participating, the Village could potentially increase its parking fine revenues by nearly $23,000. The Court’s case … not maintain an accurate computerized bail list or perform monthly bank reconciliations and accountabilities. As a …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152