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Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… percent of your FAE for each year of service earned with a public employer before your work as a police officer or …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bVillage of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Scarsdale Union Free School District – Overtime (2022M-105)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was … letter. … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … which resulted in operating surpluses. Town officials have not developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkVillage of Whitney Point – Cash Disbursements (2013M-69)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Power of Attorney
… can complete our review faster if you use it. What Can My Agent Do? Standard authorities your agent will have Your …
https://www.osc.ny.gov/retirement/members/power-attorneyState Agencies Bulletin No. 1472
… Purpose To inform agencies of OSC’s automatic processing of the … records using Earnings Code D7J of each employee who has not received repayment of all NYSCOPBA Bargaining Unit 21 DRP … Unit 21 Deficit Reduction Plan Repayment is pensionable but is not included in the calculation of overtime. Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentOpinion 96-22
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-22About the Record of Activities – Reporting Elected and Appointed Officials
… town assessors, who also has a full-time job with another public employer, already receives full-time service credit … town assessors, who also has a full-time job with another public employer, already receives full-time service credit … the elected assessor has a full-time job with another public employer where she already receives full-time service …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to … and increase homeownership throughout the State. As part of fulfilling this mission, New York State developed the NY … disaster recovery initiatives, as outlined in the State of New York Action Plan for Community Development Block Grant …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsCity of Glen Cove -- Budget Review (B17-7-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Controls Over Payroll (Fulton County) Key controls for payroll processing were not appropriately designed and … charges for out-of-state travel and local meals on the district’s credit cards totaling $26,809. Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… School District , Mineola Union Free School District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1City of Newburgh -- Budget Review (B18-6-12)
… agreements is settled. The City’s proposed budget does not comply with the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… that the former Director properly deposited receipts and that disbursements were for appropriate Department … The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is … to retire from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli Releases Municipal Audits
… the 2017 assessment roll, collectively reducing the town’s 2018 taxable assessed value by more than $89.02 million. Town …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits