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Lump Sum Payments – Legacy Reporting
… on the Statement of Accrued Payments and Leave Credits Form (RS6221) , which you complete in connection with the … Settlement Agreement Copy of settlement agreement or court order required* Copy of settlement agreement or court order required* Copy of settlement agreement or court …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOvertime Compensation – Legacy Reporting
… report overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … at a greater rate than one’s regular rate of pay. Rev. 1/23 1 Updated 2/25 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… From the program’s inception in 2016 through September 2025, there have been 355 ESSHI projects and 10,304 units …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Eligibility, the Benefit and Filing – Career Plan
… service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you … the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingEligibility, the Benefit and Filing – New Career Plan
… creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … complete two years of service before you can retire under the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan, (that allows …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingEligibility, the Benefit and Filing – Police and Fire Plan
… creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the … The Office promotes the mental health and well-being of all New Yorkers. Its mission is to facilitate recovery for … development and in the early identification and treatment of children’s serious emotional disturbances; and to improve …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMonsey Fire District – Audit Follow-Up (2020M-62-F)
… the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… had not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed … is the chief fiscal officer and is responsible for receiving and distributing District funds, maintaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, 20 towns, eight … Dutchess County Financial Condition 2013M370 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Opinion 90-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … OF HIGHWAYS -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Attica Central School District – Financial Management (2022M-103)
… and reserves that are not needed circumvents the statutory limit on surplus fund balance and lacks transparency. The … necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance reserve. Did not fully implement our 2016 audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Contract Advisory No. 3
… field as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since changes to the … Additional information about Amending a Contract Header can be found on the SFS Secure site. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemMilford Central School District – Fund Balance Management (2022M-94)
… the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the … P DiNapoli today announced his office completed audits of the Town of Johnstown the City of Mount Vernon the Village …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… 59 percent of the total paid. WCHCC officials stated that senior management had goals and were evaluated on achieving … before receiving their payments. During the audit period, senior managers often did not submit goals and achievements … could not provide written performance evaluations for any senior managers. Auditors identified other payments that may …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … has not received an internal audit report since 2010-11 and the District has not appointed an internal auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andNYC's Shifting Population : The Latest Statistics
From April of 2020 to July of 2022, the New York City population declined by 5.3 percent.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2024.pdf