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Performance of Duty Disability – Police and Fire Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently disabled as a result of the … of your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityVictor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance … with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Urbana – Access Controls (2022M-4)
… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … (officials) did not adequately configure network and computer user access controls. In addition to sensitive IT … written IT security policies and procedures and ensure computer users receive comprehensive IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Opinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Vested Retirement Benefit – Police and Fire Plan
… benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age … benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitCredit for Previous or Military Service – Police and Fire Plan
… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 consecutive … overtime earned in the FAS period; Longevity payments (maximum of three), if earned in the FAS calculation; and …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryVillage of Hilton - Financial Management (2020M-31)
… years’ budget appropriations. Did not adopt a multiyear financial and capital plan or a detailed reserve plan that … amount of fund balance to maintain and adopt a multiyear financial and capital plan and a reserve plan. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31World Trade Center Presumption – Police and Fire Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were … be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1512/world-trade-center-presumptionRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… go to File and Save As to save the template on your desktop or to a folder on your computer. Fill out the top of …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateGates-Chili Central School District - Financial Management (2019M-53)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings District officials circumvented … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53XII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business Units … indicate the approved B-1184 request number in the DOB Approval Code field of the voucher. Guide to Financial … When processing payments that are subject to approval by the Division of the Budget DOB Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeTown of Amherst – Employee Benefits (2025M-90)
… [read complete report – pdf] Audit Objective Did Town of Amherst (Town) officials ensure employees received leave … and identified 114 instances in which 13,058 hours of vacation leave, valued at $671,338, was inappropriately … instances in which employees were awarded 387 more hours of leave, valued at $24,618, than authorized by the …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-employee-benefits-2025m-90Village of Churchville – Procurement (2025M-140)
… by the Village’s procurement policy for one purchase for electric utility poles totaling $16,614. Additionally, the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Credit for Previous or Military Service – En-Con Police Officers Plan
… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and … whether employees may earn overtime when working from home. District officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … of 401, Village officials budgeted a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct or provide for an audit of the Clerk-Treasurer’s records and reports for …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27DiNapoli: City of Corning Audit Details Stolen Funds
… Corning city clerk allegedly stole as much as $11,000 in cash from city coffers, including $5,000 from city parking … well as utility receipts. “This individual had keys to the cash register and helped herself. It’s unfortunate that we … the city of Corning can ensure taxpayer funds, especially cash collections, are protected.” DiNapoli also thanked the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… more than half the foreign-born, with nearly a third from China, Japan and Korea, as well as Cambodia, Singapore, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-california