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More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the … and Fire Retirement System.) These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. Throughout this …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planSkaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154LaFayette Central School District – Reserves (2013M-387)
… financial condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June … Background The District is located in Onondaga County and the Onondaga Nation Territory. It is governed by a Board … the Board did not adopt written policies for establishing and using reserve funds. The Board’s extensive use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli Announces $500 College Savings Sweepstakes
… college, is overseen by DiNapoli’s office in partnership with the Higher Education Services Corp. “New Yorkers should … expenses. The plan offers three age-based investment options that become more conservative over time. In addition, there are 13 individual investment options that account owners can choose from to create and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six members, three appointed by the City’s Mayor and three appointed by the Village Mayor. Budgeted appropriations for the plant’s …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the County Executive, two by the County Legislature, one by the Chautauqua County …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andElba Central School District – Financial Condition (2013M-240)
… and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven elected … officials consistently over-estimated expenditures by a total of $5.5 million. These budgeting practices … 2013, unexpended surplus funds exceeded statutory limits by $949,184. Although District officials appropriated on …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSilver Creek Central School District – Financial Condition (2015M-321)
… activities for the period July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Town of Hampton – Justice Court Operations (2013M-305)
… of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 … did not establish adequate internal controls over the Court’s financial operations. Specifically, the Justice did … the Court at any given date. Review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288County Medicaid Costs
… Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with … from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, average annual growth rates have reached double-digits, …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Board provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, … Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… for refund checks issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation … and SSP checks issued out of the State’s General Checking account. These notification letters are sent to the payee … for agencies to follow the steps below based on which bank account the original check was paid from. Comptroller’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentOpinion 97-3
… including a village other than a village for which a county enforces delinquent taxes pursuant to section 1442 of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Oversight of Persons Convicted of Driving While Intoxicated
… Driving While Intoxicated. Significant emphasis was placed on Probation’s administration of the Ignition Interlock … of the Vehicle and Traffic Law, persons sentenced for DWI on or after August 15, 2010 must install an Ignition … were actually installed, and the installation rate is on the decline. Probation’s oversight of DWI offenders was …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… this period, the Medicaid program also paid approximately $15 million for medications Dr. Ahmad prescribed in connection … question whether pharmacy claims totaling approximately $15 million for prescription drugs ordered by Dr. Ahmad were … Health: Improper Payments to a Physical Therapist (2013-S-15) Department of Health: Improper Payments to a Dentist …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingWest Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Empire BlueCross – Overpayments for Physician-Administered Drugs
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsAnnual Employer Contributions – Employer Contributions and Rates
… Employer contributions support the benefits earned by current and future retirees and are an … contribution rates for the retirement plans and optional benefits you offer. Employer Contribution Rates for ERS … during State Fiscal Year April 1, 2024 – March 31, 2025; and The rates from the Actuarial Valuation for State …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributions