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What is a Defined Benefit Plan?
… to recruit and retain qualified employees. Employers can reduce the risk of employee turnover, which can help cut training costs and improve productivity. Defined … account, so market downturns, especially near retirement, can affect the value of the benefit. During retirement, the …
https://www.osc.ny.gov/retirement/members/defined-benefit-planGeddes Town Clerk Charged in $30K Swindle
… County District Attorney William J. Fitzpatrick said. "My office has always had a strong relationship with the New …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindlePutnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether … trust funds and abandoned property. Pursuant to New York State Finance Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for all …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether … trust funds and abandoned property. Pursuant to New York State Finance Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for all …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Genesee County – Court and Trust Funds (2014M-322)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … delivered to the County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain … by order of the Surrogate’s Court. Key Findings The County Clerk did not maintain appropriate court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Oswego County – Court and Trust Funds (2022-C&T-5)
… the records maintained by the Treasurer were generally up to date and complete . We also found the Treasurer …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Greene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Allegany County – Court and Trust Funds (2014M-74)
… the State Comptroller as abandoned property. In accordance with the Civil Practice Law and Rules, the Treasurer is … retained are within statutory limits and should consult with the County Attorney regarding any prior fees that were …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Accounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfLaFargeville Central School District – Information Technology (2021M-192)
Determine whether LaFargeville Central School District (District) officials established adequate information technology (IT) controls over physical IT assets and non-student network user account access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lafargeville-2021-192.pdfControls Over Cash Advance Accounts (2014-S-22)
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly account
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s22.pdfState Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Thomas P. DiNapoli, Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia announced. “Today’s sentence sends a clear message … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedSearch Tips
… name? Try LAST NAME and First Initial of FIRST NAME Have Two First/Last Names or a Hyphenated name? (e.g. Jane … Try both names together without a space (e.g. DoeSmith) Do you use a nickname? (e.g. Patrick to Pat or Anthony to Tony) Is your name frequently misspelled …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tipsTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 91-55
… "by deducting from gross revenues of the preceding year all costs of operation, maintenance and repairs for such year ..." The exclusion may be granted only if the revenues … by direction of the public service commission (see 16 NYCRR 197, Balance Sheet Account No. 261). Section 6-k was …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Agencies Bulletin No. 1761
… Purpose The purpose of this bulletin is to inform agencies that … valid chart of account strings. If the chartfield string is lapsing on 09/13/2019, agencies must insert a new row into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1761-sfs-chartfield-strings-payserv-09132019-09272019-lapse-dates