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One-Year FAS – New Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fas2019 Annual Audit
… Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from its …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditAlbion Central School District – Financial Management (2021M-200)
… appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Machias – Supervisor’s Financial Duties (2021M-98)
Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs his financial duties
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 to a local gas …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying business records in the first …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Mahopac Central School District – Financial Condition (2013M-302)
Mahopac Central School District Financial Condition 2013M302
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Indian River Central School District – Financial Condition (2016M-287)
… July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … Indian River Central School District Financial Condition 2016M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Canton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Liberty – Budget Review (B4-14-9)
… general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the … that have not yet been adopted. The amount of sewer rents revenue in the proposed budget has been increased … plan. Approve the rate increases for water and sewer rents prior to adopting the budget. Update the budgeted sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCommack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period … The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 … a public officer and have the Treasurer take and file an oath of office. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Watertown City School District – Financial Condition (2016M-85)
… and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… audit were to evaluate the District’s financial activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … its adopted budgets, experienced large operating surpluses and did not use the appropriated fund balance included in its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular