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Divorce – Special 20- and 25-Year Plans
… COLA. Any such division of your benefits must be stated in the form of a domestic relations order (DRO), which is a …
https://www.osc.ny.gov/retirement/publications/1517/divorceLimitations – Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages … excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Regional State Park Police Plan
… Tier 1 If your date of membership is June 17, 1971, or later, … vacation is not included in the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period … to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS period …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Police and Fire Plan
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 … in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 …
https://www.osc.ny.gov/retirement/publications/1512/limitationsDiNapoli: After-School Provider Misused $194,320 in Public Funds
… The SCO Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), submitted $194,320 in reimbursement claims for expenses that were unnecessary, … that allowed the inappropriate payments. For example, in January 2014, a payment request of $79,000 for SCO was …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsLimitations – En-Con Police Officers Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot … from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier 5 If the …
https://www.osc.ny.gov/retirement/publications/1822/limitationsLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, … vacation is not included in the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period … is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS period …
https://www.osc.ny.gov/retirement/publications/1515/limitationsDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… A former state contractor who pleaded guilty to federal fraud charges … earlier this year, as a result of a joint investigation by New York State Comptroller Thomas P. DiNapoli and U.S. Attorney …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000Limitations – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 If your date of membership is June 17, 1971, or later, the wages … excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before …
https://www.osc.ny.gov/retirement/publications/1513/limitationsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Clinton Central School District , Jordan-Elbridge Central … District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 If your date of membership is June 17, 1971, or later, the wages … excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before …
https://www.osc.ny.gov/retirement/publications/1511/limitationsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to October 31, 2012. Background New York State's executive … The travel reimbursements for these two employees may have potential tax implications. HCR officials could not …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesOpinion 91-28
… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Disposition of Farm Assets
… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… increases in the fees the OTB Corporations have to pay racetracks to simulcast races – as much as 300 percent. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… officials did not ensure that budgets were realistic or maintain reserves in accordance with statutory … address the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. The District has accumulated in excess of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… are not limited to, increasing necessary reserves, paying off debt, financing one-time expenditures and reducing District property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New … dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationState Comptroller DiNapoli Releases Municipal Audits
… Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … of the records of all officers who receive or disburse funds. Auditors revisited the town in October 2022 to review …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. … auditor who provides training on extra-classroom activity funds to other school districts; however, this training has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroom