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Final Average Salary – Article 14 Benefits
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryGraded Rates – Contribution Stabilization Program
… How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for local government … the State Comptroller has developed five new 10minute Tech Talk cybersecurity training webinars for local government …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsAsset Forfeiture Escrow Fund
… 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the … Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys and proceeds … of the operation and condition of the asset forfeiture escrow fund to the governing board and the State Comptroller. …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… and submitted to our Office nearly 7.7 million refunds for payment totaling over $9.8 billion and over 2.9 million credits for payment totaling over $1.6 billion . In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one recommendation included in our initial audit report, Criminal History Background Checks … To determine the extent of implementation of the one recommendation included in our initial audit report Criminal History Background Checks …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followTown of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63South Jefferson Central School District – Community Services (2016M-343)
… The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, … were not clearly outlined. The District’s cost per mile for its buses was $4.59 but District officials charged most non-District users $2.85 per mile, a difference of $1.74 per mile. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Schoharie Central School District – Financial Condition (2013M-263)
… and Schenectady Counties. The District is governed by the Board of Education which comprises seven elected … period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementMerrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Ashland – Long-Term Planning (2024M-114)
… might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… [read complete report – pdf] Audit Objective Determine whether the Town of … other agencies in the appropriate amounts. Prepare monthly bank reconciliations and accountability analyses which … fiscal oversight responsibilities by conducting a thorough annual audit of the Clerk’s records, the deficiencies …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of … Mount Vernon Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCity of Watervliet – Financial Condition (2017M-230)
… a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted … not structurally balanced because of continued reliance on fund balance. The City experienced operating deficits and … 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records did not agree with …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period … The Town of Dresden is located in Washington County and has approximately 330 year-round residents and approximately 3,000 summer residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413