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Election Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfTompkins County – Solid Waste (2014M-336)
… July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… controls over: The retiree health insurance contribution billing process. The payroll process. Key Findings Officials … the continued eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. … health insurance accounts. Attempt to recover premiums paid for deceased enrollees from the health insurance …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollDiNapoli: DOH Needs to Improve Drug Rebate Collections
… through March 31, 2015. “The state is still missing out on millions in savings to taxpayers and wasting millions more in processing errors,” DiNapoli said. “The … departments, and providers in clinical settings; $13.7 million in rebates that were missed because of inaccurate …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… the Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in 2016 totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
Johnsonville Fire District Claims Processing 2017M190
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Port Washington Fire Department – Budgeting (2015M-209)
… is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire protection services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Eggertsville Fire District – Financial Activity (2017M-27)
… the State, distinct and separate from the Town of Amherst in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … to be approved before payment and compare an approved warrant with the checks before signing and sending them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199West Hempstead Water District – Life Insurance (2016M-393)
… consult with District counsel to take steps to ensure that all insurance policies are permissible. …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Summitville Fire District – Financial Activities (2016M-395)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395DiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… the first of four that DiNapoli has engaged with a focus on resiliency planning in New York City. “It is not a matter … I urge New York City Emergency Management to act swiftly on our findings to avoid costly damage and unnecessary harm.” … emergency preparedness and disaster response are for coastal communities like Far Rockaway,” said Assemblymember …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersOpinion 92-36
… of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask … fathers have spent the money to upgrade their 911 service area should pay the surcharge". County Law, §303(1) provides … system in section 302(2) must be read together with the rest of that clause which provides that the surcharge is to …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… complete report - pdf] Audit Objective Determine whether Department officials established adequate controls over cash … regarding the bills that membership approved for payment. Department officials generally agreed with our … Determine whether Department officials established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andColumbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an elected five-member Board of Directors, contracts to … 2013 through February 2014, the Company incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… is governed by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … benefit corporation that was established in 1991 by an act of the New York State Legislature, at the request of Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management … residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project