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Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… treated as taxable income, however because you made post-tax contributions, a portion of your pension would be … portion of your refund, and you may also be subject to a tax penalty. Please read the election form carefully before submitting and speak to a tax advisor if you have questions. Tier 5 Members You must …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementRetirement System Membership – Special 20- and 25-Year Plans
… working for New York State or any municipal employer in the State, membership in the New York State and Local … Your plan is listed in your Member Annual Statement, or you can contact us to verify your plan coverage. Members who joined before July …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipMore About This Retirement Plan – Special 20- and 25-Year Plans
… retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and … elected one of these special plans. NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planTown of Morris – Justice Court Operations (2021M-66)
… Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, recorded and … fees in an accurate and timely manner. Key Findings The Justice collected, deposited, disbursed, recorded and … accurate and timely manner. During the audit period, the Justice deposited cash receipts totaling $25,398 and made …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Patterson – Justice Court Operations (2020M-63)
… The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Ithaca – Justice Court Operations (2021M-13)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Audit Results The Justices … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Oversight of Drug Disposal
… the federal level primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… writers and poets, Maya Angelou, a woman who gave a voice to millions and whose works of poetry and prose transcended … writers and poets Maya Angelou a woman who gave a voice to millions and whose works of poetry and prose transcended …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50)
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s RCM and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7)
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40)
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s40.pdfThe Arc Erie County New York – Compliance with the Reimbursable Cost Manual (2022-S-10)
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40) 180-Day Response
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sga-2023-21S40-Response.pdfMultiyear Financial Planning
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdfFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) 180-Day Response
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7-response.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response2.pdfNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response1.pdf