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Creditable Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Creditable Service …
https://www.osc.ny.gov/retirement/publications/1525/creditable-serviceTier Status – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Tier Status …
https://www.osc.ny.gov/retirement/publications/1525/tier-statusStay Informed – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Stay Informed …
https://www.osc.ny.gov/retirement/publications/1525/stay-informedPoughkeepsie City School District – Information Technology (2019M-166)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Urban Choice Charter School - Information Technology (2019M-240)
… Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… of our recommendations. Appendix C includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Annual Wage for New Tier 6 Employees
… When you hire new Tier 6 employees, NYSLRS uses their annual wage to determine the Tier 6 member contribution rates that you must apply to their earnings. One of five … owing mandatory service credit purchase payments plus interest. Employer contributions for mandatory members will …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, … members, retirees and beneficiaries. NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), …
https://www.osc.ny.gov/retirement/about-nyslrsComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsFinal Average Earnings
… Tier 6 Final Average Earnings Now Highest 3 Years A new law improves the pension … NYSLRS Tier 6 members. When you retire, your final average earnings (FAE) will be based on the average of your three highest consecutive years of earnings, the same as other members. These improvements apply …
https://www.osc.ny.gov/retirement/members/final-average-earningsTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
… reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked adequate supporting … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Utica City School District - Payroll (2018M-175)
… $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not accurate, supported or paid in accordance with contracts or Board resolutions. For … that payroll-related payments are accurate, supported and in accordance with written collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Kinderhook Central School District - Procurement (2018M-137)
… Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District officials properly … Key Recommendations Review the procurement policy annually and make any amendments to keep the policy current. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Etna Volunteer Fire Department - Procurement (2019M-48)
… officials generally did not document their efforts to obtain competition for purchases. The Board did not … procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in accordance with the GML. … agreed with our report and indicated they planned to take corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48City of Long Beach – Budget Review (B7-16-9)
… includes estimated one-time revenue of $600,000 from the sale of City property and there is currently no contract for the sale of this real property. The proposed budget includes … Key Recommendations Review the one-time revenue from the sale of City property and determine whether it is likely to …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of Hempstead – Information Technology Access Controls (2021M-158)
… them. Provide periodic IT security awareness training. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Tompkins County Development Corporation – Board Oversight (2021M-7)
… even though only $1,000 should have been collected in accordance with the current Board-approved policy. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of East Hampton - Budget Review (B20-7-10)
… to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10