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Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… of your FAE (a maximum of 32 years). If you are age 55 or older at retirement and your regular plan would provide a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… in accordance with the overtime policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this is neither specifically authorized nor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Carthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Corinth Central School District – Financial Condition (2015M-68)
… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68State Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees … Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2003. … eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… filed. If you have not received a new W-5 for an employee on this report, the EIC must be canceled on the Employee Tax Data panel effective with the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County County Department of Weights and Measures Department …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8State Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for … for the affected employees. Agency Actions: Agencies are to notify affected employees. Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationCounty of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Border City Fire District – Board Oversight (2024M-137)
… oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Vestal Central School District – Fund Balances (2017M-91)
… established and maintained in compliance with statutory directives. Use the excess accumulated fund balance for one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… and underestimated revenues by approximately $900,000 from 2012-13 through 2014-15. Three District general fund … over $2.9 million as of June 30, 2015 were overfunded or potentially unnecessary. District officials have not … the District’s operating needs based on historical trends or other identified analysis. Ensure that reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Wyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Town of Allen – Town Clerk Collections (2024M-120)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120