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Retiring Before Age 62 – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Retiring Before Age 62
https://www.osc.ny.gov/retirement/publications/1523/retiring-age-62Limitations – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1523/limitationsOverview – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary Overview
https://www.osc.ny.gov/retirement/publications/1523/overview-0Payment for Service Credit – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Payment for Service Credit
https://www.osc.ny.gov/retirement/publications/1523/payment-service-creditDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Former Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in … Former Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26285 in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… Audit The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the period …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… should have been billed tuition. In addition, some student records contained insufficient documentation to support …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… way. Maintain complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Newfield Central School District - Information Technology (2019M-181)
… officials generally maintained proper asset inventory records and provided IT security awareness training for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Brighter Choice Charter School for Boys - Payroll (2018M-139)
… were authorized, accurately paid and supported by time records. We found that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Town of Rotterdam – Water Rents (2016M-347)
… collected, deposited and recorded in the accounting records. Key Recommendations There are no recommendations as …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… heads properly review and approve their employees’ time records. Segregate the duties over the payroll process. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… in equipment for his private mechanic’s business,” said State Comptroller Thomas P. DiNapoli. “This prosecution is a … prosecute those responsible and seek restitution for New York taxpayers.” “Today’s guilty plea is the latest in my …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on … authorized a four-year $350 million Multi-Modal Program. The Multi-Modal Program provides reimbursements for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programMoravia Volunteer Fire Company, Inc.– Treasurer (2026M-46)
… fire insurance (FFI) tax proceeds annual reports with the New York State Office of the State Comptroller (OSC) as required. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/08/07/moravia-volunteer-fire-company-inc-treasurer-2026m-46City of Newburgh – Budget Review (B24-6-9)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is no …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Gorham Fire District – Procurement (2026M-37)
… or in accordance with statutory requirements set forth in New York State General Municipal Law (GML) and the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… State Comptroller Thomas P. DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of … Comptroller’s Office and Chautauqua District Attorney Jason Schmidt. Since taking office in 2007, DiNapoli has … NYS Comptroller Thomas P DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolTown of Sheridan – Disbursements (2023M-101)
… approved by the Board before payment. Properly establish employment and wage rates for all officials and employees. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Barker Central School District – Payroll (2023M-19)
… $2,948 for overtime despite language in the individual’s employment agreement which suggests the employee was not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19