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Applying for Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1841/applying-benefitsApplying for Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 Applying for Benefits
https://www.osc.ny.gov/retirement/publications/1840/applying-benefitsGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings While … Educational Services BOCES Board of Education Board and officials properly established and used reserve funds and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsOpinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32DiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… P. DiNapoli announced the pending sentencing of a Queens man for concealing his father’s death so he could continue to … DiNapoli announced the pending sentencing of a Queens man for concealing his fathers death so he could continue to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsOversight of Sidewalk Sheds (Follow-Up)
… of implementation of the 15 recommendations included in our initial audit report, Oversight of Sidewalk Sheds (Report … were 9,784 active shed permits in NYC. The objective of our initial audit, issued July 6, 2021, was to determine … of implementation of the 15 recommendations included in our initial audit report Oversight of Sidewalk Sheds Report …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followIslip Fire District – Capital Assets (2020M-3)
Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-3.pdfState Agencies Bulletin No. 1343
… Purpose To inform all agencies of upcoming changes to the PayServ system, inbound and … legacy cost centers to the new accounting structure (Chart of Accounts) in the Statewide Financial System. Affected … will be affected Background The State adopted a new chart of accounts in 2012 when it implemented the Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Lead Contamination of State Armories (Follow-Up)
… equipment. In September 2015, the National Guard Bureau’s Army National Guard (ARNG) issued guidance to all states …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… the City – approximately 1.05 million properties per year worth a total market value of more than $1 trillion. … (CAMA) for property tax valuations. Assessors determine parcel market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followApplying for Benefits – Special 20- and 25-Year Plans
… To apply for all Retirement System benefits, you must file the … have “filed with the Comptroller.” If you need help, you can call 866-805-0990, make an appointment for a …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsDivision of Housing and Community Renewal Bulletin No. DH-104
… Over40 Comp Time II Cash Out. Affected Employees Employees in the Rent Regulations Services Unit – BU67 who have opted … II Cash Out program are affected. Background Pursuant to a side letter contained in the 2016-2021 Agreements between … Time II credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently enrolled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Starting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Determine whether the costs reported by Starting Point Services for Children on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Division of Housing and Community Renewal Bulletin No. DH-70
… letter contained in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-70-2014-csea-pef-and-rrsu-over40-comp-time-ii-cash-outLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… rendered by and paid to a construction company with close ties to the District. Renovations to the truck bay for the … contracts contain clear contract language that thoroughly details all parties’ rights and responsibilities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25