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Town of Stephentown – Records and Reports (2012M-209)
… audit period. The Supervisor has not filed the required AUD with OSC for the past three years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Steuben County – Court and Trust Funds (2024-C&T-4)
… disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… services rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Ulster County – Court and Trust Funds (2014M-352)
… our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Enterprise Charter School – Enrollment and Billing (2014M-378)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through … Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The … Recommendations Periodically verify students' residences and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Village of St. Johnsville – Records and Reports (2015M-1)
… did not reconcile to the accounting records. Interfund loans were not accurately recorded. The Clerk-Treasurer did … reconcile the payable and receivable balances of interfund loans and correct all errors. File the AUD with OSC within 60 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Chautauqua County – Court and Trust Funds (2020-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Harford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Rockland County – Court and Trust Funds (2019M-45)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August … The County Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45DiNapoli Releases Bond Calendar for June and July
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public … and reofferings as follows: $4.52 billion scheduled for June, $1.6 billion of which is for new money purposes and … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York state New York City …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyDiNapoli Releases Bond Calendar for March and April
… the planned bond sales for New York State, New York City and their major public authorities during the months of March and April of 2024. The planned sales of $8.86 billion include $4.77 billion of new money and $4.09 billion of refundings and reofferings as follows: …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal and School Audits
… to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The board did not ensure the treasurer maintained complete and accurate accounting records, requested or received …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsReceiving Your Benefit and Filing Your Option Election – New Career Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month … your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – State University Police Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… payment to a designated beneficiary after your death. Filing Your Option Election You must file your Option … Sections 370a 371a and 375 Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… to a designated beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the … If you are a disability retiree, you may change your option selection up to 30 days after your disability …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election