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Challenging a Determination – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1530/challenging-determinationAvailable Options – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Available Options
https://www.osc.ny.gov/retirement/publications/1530/available-optionsStay Informed – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Stay Informed
https://www.osc.ny.gov/retirement/publications/1530/stay-informedChallenging a Determination – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1523/challenging-determinationStraight Talk About Financial Planning For Your Retirement
… P. DiNapoli There are few things that are certain in life, and it’s good to know your retirement benefit is one of them. … years should be an enjoyable part of your life — and they can be with some preparation and planning. You are a member of one of the largest pension …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementTier Status – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Tier Status
https://www.osc.ny.gov/retirement/publications/1523/tier-statusAvailable Options – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Available Options
https://www.osc.ny.gov/retirement/publications/1523/available-optionsAbout this Report – 2021 Financial Condition Report
… New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … basic information on trends in State receipts (revenues) and spending (disbursements), the State’s financial position … by Generally Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportRestitution Payments (2021-MS-2)
… [pdf] , Suffolk [pdf] , Ulster [pdf] , Wayne [pdf] , and Wyoming [pdf] . Audit Objective Determine whether County … the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials must do …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records were … $563,000 because the loans were not properly secured and the recipients had insufficient assets to satisfy the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely … administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeBaldwinsville Central School District – Fuel Inventory (2022M-106)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Village of Monticello – Payroll (2022M-59)
… of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … unclear Board resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s deputy clerk was overpaid by …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Horseheads – Information Technology (2025M-109)
… of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff? … the Audit Area Town officials must manage network and local user accounts, create IT contingency plans and …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… support they need. This helps maintain the safety and morale of firefighters, who play a crucial role in … such as purchasing equipment, funding social functions and supporting community initiatives. If funds are not … less than they are entitled to, impacting their operations and resources. Proper distribution can help ensure …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… (Monroe 2-Orleans BOCES) officials properly monitor and manage MiFi usage billings? Audit Period June 1, 2023 – … the Audit Area When a BOCES does not properly monitor and manage technology devices, including MiFi (portable, … reports, there is an increased risk that both the BOCES and component school districts could be incurring unnecessary …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mChittenango Central School District – Audit Follow-Up (2023M-155-F)
… officials did not adequately manage non-student network and local user account access and develop an Information Technology (IT) contingency plan. … improve the District’s network user account management and to develop and adopt an IT contingency plan. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… Secretary-Treasurer (Treasurer), which includes receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s records. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… such as fuel are frequent targets for theft, waste and misuse. By limiting access, requiring documentation and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoring