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City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… Board did not adopt, a comprehensive investment program with written procedures for the investment of District … noted in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… to ensure that separation payments were made in accordance with appropriate collective bargaining agreements (CBAs) or contracts. As a result: 60 employees were credited with either more leave days (209) or less leave days (143) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Southampton Union Free School District – Financial Management (2024M-43)
… excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District’s point system as necessary to ensure conformity with GML and then award points in accordance with the revised point system. Establish a process to review …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overUnified Court System Bulletin No. UCS-79
… Purpose To notify agencies of the change in attributes for Deduction Codes 353 and 399 , Mutual of Omaha. Affected … automatically change the pay stub narrative description for Deduction Code 353 to Mutual Omaha Disability and for Deduction Code 399 to Mutual Omaha Companion Life. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… choose from several options, all of which will provide you with a monthly benefit for life. You may elect the Single … provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionMember & Retiree E-News Archive — 2026
… news and information, subscribe to E-News . June 2026 Members: Benefit Improvements for Tier 6 Reduced Contribution Rates … Financial Literacy Initiative A Lifetime Pension Benefit Estimate Your Pension Benefit Milestones on the Way …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and … be based on the amount of your reduced pension benefit. For more information, including the taxability of a PLS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). * PFRS Tier 6 members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewOpinion 2003-5
… Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for … paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The line-of-duty presumption … Municipal Law §208-b, for a firefighter who died of cancer prior to retirement. General Municipal Law §208-b …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Glossary
… that there are no abandoned properties to report. Notary's Certification A Notary Public is a public servant appointed by state … Securities escheated to New York State must be in the form of a physical certificate, Depository Trust Company …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65MetroPlus Health Plan: COVID-19 Enrollment Trends
… plan and a wholly owned subsidiary of NYC Health + Hospitals (H+H). MetroPlus contracts with H+H and other … enrollment trends as discussed in our report: NYC Health + Hospitals Check-Up: The Impact of COVID-19 . Pandemic Impact … MetroPlus Financial and Operational Impact on NYC Health + Hospitals The financial stability of H+H is impacted by …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… contract review was completed in an average of just 5.3 days in 2021. A bill to statutorily restore certain OSC … With strong oversight, potential problems with a procurement are identified and addressed before taxpayer … contracts let by the Office of General Services (OGS) from such oversight. In subsequent years, a number of …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… for 24 percent of EPF funding. Restore Mother Nature Bond Act The Enacted Budget for SFY 2021-22 authorized a bond act to be considered by voters at the ballot box in … compounds – 260,945 tons. Industrial and commercial solvent use accounted for 42.2 percent of that total. …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureOther Bulletin No. 67
… University Construction Fund and CSEA which provides for a salary increase of three percent (3.00%) for fiscal year … the April 2023 SCF CSEA Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) … use on 03/30/2023 (Administration). This allows agencies time to correct employees’ records, if necessary, prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases School Audits
… , Oakfield-Alabama Central School District , Valley Stream Union Free School District #30 and Westhill Central … times the district’s annual average contribution. Valley Stream Union Free School District #30 – Purchasing (Nassau …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-12
… Date may result in a different rating cycle. As with Increment Codes, Anniversary Dates must be updated as … Advance has already been paid, submit a Pay Change with a reason of UNSAT Perf to reduce the employee's salary. … The system will also update the salary of any employee with the required Increment Code and an FIS Salary in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-services