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IRS Pension Limitation – State University Police Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1823/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… period of January 1 through December 31, 2013. Background Madison County is located in central New York and has a … Madison County Probation Department Restitution Payments and …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Kingsbury – Water Fees (2016M-400)
… through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … should develop a written policy that explains why money is being set aside in a reserve. It should also document the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsAudit Committee Charter Guidance and Template
… (board) of most school districts to establish an audit committee to oversee and report to the board on the annual … to establish an internal audit function and for the audit committee to assist the board in the oversight of that … an emergency action and are subject to revision, the audit committee must develop and submit to the board for approval, …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Director Anna Mendez for seven counts of Offering a False Instrument for Filing in the First Degree, a class E felony, in New York County Supreme Court. Alvarez is also charged with one count of Grand Larceny in the Third …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoWalden Fire District No. 2 – Purchasing (2017M-204)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy for the … July 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Penn Yan Central School District – Separation Payments (2015M-258)
… calculation of separation payments for the period July 1, 2013 through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Waterville Central School District – Criminal History Background Checks (2016M-23)
Waterville Central School District Criminal History Background Checks 2016M23
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… Town of Addison’s (Town) progress, as of December 2022, in implementing our recommendations in the audit report released in April 2019. Background The Town is located in Steuben County and has a population of approximately 2,600. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… was to assess the District’s progress, as of October 2022, in implementing our recommendations in the audit report released in June 2016. Background The … Tuscarora and Woodhull in Steuben County. The District is governed by an elected seven-member Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… Town of Seneca Fall’s (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in March 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… of Seneca Fall’s (Town) progress, as of September 2022, in implementing our recommendations in the audit report released in April 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the audit report … in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fAlbany Parking Authority – Cash Collections (2016M-181)
… January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which … for parking are accounted for and deposited intact and in a timely manner. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… totaled approximately $4 million. Results of Review Based on our limited procedures, it appears that the Village has … Based on our limited procedures it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fOpinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … 4-412: Subject to equal protection considerations, a town or a village may expend publicity fund monies under a … site was established by the not-for-profit corporation and is located in a building within the village/town leased by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 90-12
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties … an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of … , if an order directing payment by the county treasurer is made by the court, the copy of the order to be delivered …
https://www.osc.ny.gov/legal-opinions/opinion-90-12