Search
Overview – Police and Fire Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1511/overviewTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… million in excess revenue and an unnecessary increase to class 1 (residential) 2016-17 tax rates. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an … actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Findings The Town did not follow the contract provisions when it billed the New York State Department of Parks, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population of approximately 5,800. … note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161State Agencies Bulletin No. 1526
… Purpose To remind agency personnel to take steps to safeguard employee information. Affected … Immediately Agency Actions Agency personnel should take appropriate steps to safeguard the NYS EmplID as well as … data in the Payroll System. Agency personnel should take the following steps to protect the data: Treat the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemMexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… adopted this coverage. In addition, you must have elected the benefit within one year of your appointment or within one … doing so, you waive the right to continue in service until age 70. You must separate from service no later than the … month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOverview – Career Plan
… you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 members, it is …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1515/overviewVestal Central School District – Fund Balances (2017M-91)
… expenditures and only budget for the use of fund balance when necessary. Analyze all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… eligibility, how loan applications should be reviewed or approved, confirming loan funds were used for approved purposes and goals, or how collections should be enforced. Key Recommendations … the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationVillage of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … of approximately 830. The Village is governed by an elected five-member Board of Trustees. Budgeted … reports, or engage the services of an independent public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Wolcott – Financial Management (2020M-131)
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… that only authorized employees were provided with a user ID. The Town paid $4,991 for fuel that was obtained by a … they are appropriate Town purchases. Require that user ID’s only be assigned to employees with a routine need to … their Town duties. Each employee should use their own ID when pumping fuel. Seek restitution from the former …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Ellicott – Fiscal Stress (2013M-269)
… budget and make amendments, as necessary, to the budget when shortfalls become known. Develop and implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269