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Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
Determine whether Town of Hempstead (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hempstead-2022-25.pdfCourt Facilities Aid and Assistance Programs 2019-S-4
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4-response_0.pdfUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdfTown of Phelps – Financial Management (2015M-70)
… developed adequate policies and procedures or financial plans to govern budgeting practices. Although the District … procedures to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a … long-term operating and capital needs. This plan should address the use of unexpended surplus funds and the necessity …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau … County and provides water to about 8,800 customers. The District is governed by an elected three-member Board of Commissioners. The District’s 2016 budgeted appropriations totaled approximately …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43State Agencies Bulletin No. P-875
Instructions for Payment of 1995 Uniform Allowance for Security Services (01) and Security Supervisors (61)
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-875.pdfPerformance of Industrial Development Agencies in New York State - 2024 Annual Report
This report summarizes IDA data for fiscal year 2022. For regional and IDA-level summary data.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2024.pdfDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… The seven counties immediately north of New York City (Westchester, Rockland, Putnam, Orange, Dutchess, Ulster and … region home in 2015, concentrated in Westchester County (976,000 - 42 percent), with just under 75,000 living … District (MCTD) surcharge. This additional 0.375 percent helps to support the Metropolitan Transportation Authority. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2020
The New York State Legislature amended the Finance Law in 2015 by adding a new Section 8-c, which provides for the establishment of a statewide electronic syste
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2020.pdfOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely … administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeePension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … DiNapoli announced today. The average contribution rate for the Employees Retirement System (ERS) will decrease by … to 18.2 percent of payroll. The average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16Full- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tiers 3 5 and 6 under Article 14CO Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filingFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Full and PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1526/full-and-part-time-service-creditEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five … benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: … completion of 32 years of service. (For Tier 2 members who retired prior to August 28, 2007, the maximum pension was the …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingMaximizing Incentives for Individuals With Disabilities (2021-S-26) 180-Day Response
To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26-response.pdfOpinion 92-12
… 781, 785, affd 50 AD2d 614, 375 NYS2d 500, mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). The word "employment", … self-employment (see e.g. Matter of Emery [Corsi] , 281 App Div 426, 120 NYS2d 142; see also Soroka v Catherwood , 24 …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1177
… Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children and Family Services … Agreement, teachers who have elected to be paid over the school year will be paid based on the actual number of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-nyslrs-031925.pdf