Search
What is a Defined Benefit Plan?
… income for many retirees across New York State and the nation. (Return to Top) Defined Contribution Plans Defined … their individual account, so market downturns, especially near retirement, can affect the value of the benefit. During …
https://www.osc.ny.gov/retirement/members/defined-benefit-planAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Village of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester … fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s financial condition is its level of fund balance, which …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 91-3
… town board may require all town vehicles, including those used by a superintendent of highways, to display a decal … town board may require all town vehicles, including those used by the town superintendent of highways, to display a … he has complete and exclusive authority over the vehicles used by the highway department. Both the town board and the …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Agencies Bulletin No. 2107.1
… For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Time Entry, Additional Pay and Job Requests …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21071-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2417
… Criteria: For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Time Entry, Additional Pay and Job Requests …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2417-schedule-agency-payroll-submission-and-availability-reports-and-filesIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial … contracts with CVS Caremark to administer the prescription drug program for the Empire Plan. This program includes a … not qualify for Medicare, and the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members and their …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… $4,483 in non-program-related expenses; $1,378 in real estate taxes that was not properly allocated; and $1,290 in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) were … fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special … whether the costs reported by the Mill Neck Manor School for the Deaf Mill Neck School on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… to the Programs, $3,474 in food, $1,206 in gifts, $437 in retainer fees, and $296 in other non-reimbursable costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Opinion 95-30
… AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer of a … local governments to invest "moneys" held in the custody of the chief fiscal officer or other officer of the … of a public library to temporarily invest moneys in its custody prior to the 1992 amendments, this Office drew a …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Divorce – Special 20- and 25-Year Plans
… the form of a domestic relations order (DRO), which is a legal document that gives us specific instructions on how … Your Benefits page . If you have questions, you or your legal representative should email our Matrimonial Bureau at …
https://www.osc.ny.gov/retirement/publications/1517/divorceElevator Safety
… by inspectors who have the proper credentials. Our audit covered the period January 1, 2015 through October 20, … some elevators, oversees the inspection of others done by companies hired by DOB (non-DOB inspectors), ensures … been inspected. Several of these elevators were not in our audit sample. Three non-DOB inspectors failed to identify …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyControls and Management of the Unemployment Insurance System (Follow-Up)
… March 2020, Executive Order 202.8 directed the temporary closure of all non-essential businesses statewide to mitigate …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for school district budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the … replaced with absentee ballots. The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to a report released …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… Attorney Holley Carnright. David Gutierrez, 52, and Michael "Bucky" VanValkenburgh, 44, both of West Hurley, were …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeState Authority Contract Approval, Reporting and Filing
… and contract amendments for prior review and approval, or filing. For a full description of the contract submission … Determining Which New Contracts Require Prior Approval or Filing Determining Which Amendments Require Prior Approval or Filing How and When to Submit an Annual Report Every State …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filing