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Partial Lump Sum Payment – En-Con Police Officers Plan
… and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange for a … To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to retire with …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … agreements even though the projects were approved based on specific characteristics. Also, the IDA did not monitor …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… returns. The financial markets have given investors a wild ride the last few years but our investment strategy has …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionState Comptroller DiNapoli Releases School Audits
… office completed audits of Dunkirk City School District , Fulton City School District , Perry Central School District … exceeded the statutory limit by 7 to 9 percentage points. Fulton City School District – Non-Payroll Cash Disbursements … office completed audits of Dunkirk City School District Fulton City School District Perry Central School District and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-02014 Year End Report
The objective of our examination was to determine whether payments to claimants and medical providers claims by the Workers Compensation Boards Board sole
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportCost-Saving Ideas: School District Auditing – External Auditor
… the financial statements are in accordance with Generally Accepted Accounting Principles (GAAP). Hiring an external … is independent of the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not have adequate … a bookkeeper who performs bank reconciliations only at year-end. Board members authorize all claims for payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Agencies Bulletin No. 1094
… due immediately. Checks Issued Between Must be Received by OSC by 11/01/11 to 11/30/11 12/02/11 12/01/11 to 12/30/11 … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. … District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of Trustees … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Justices performed all duties including handling of cash receipts. Town officials failed to provide sufficient … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … investment and procurement policies. Annually audit, or cause the audit of, the books and records of the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Milford – Financial Condition (2013M-355)
… of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town Supervisor and … Findings The Board adopted budgets that were not financed by sufficient recurring revenues. The Board used unexpended …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East … East Rochester Union Free School District Financial Management and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andAgency Financial Reporting Package
… (OSC) to gather data-in-process which has not been entered into the Statewide Financial System (SFS) as of the closing … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your … to recover your credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageState Agencies Bulletin No. 1122
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the … Unit (BU04) Agreement, Work Related Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for Bargaining Unit 04, pursuant to the GOER Memorandum dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04Opinion 92-27
… earnings by an officer or employee of the state or of any political subdivision thereof ... unless given either as … also Diehl v Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 … and does not create any enforceable right in any third party (see Personal Property Law, §46[1], [2]; Opn No. 79-31, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Comptroller DiNapoli Releases Municipal Audits
… of Bolton (Warren County) Auditors found that officials for the Town of Bolton adequately assessed the impact of the … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … financial reports required by the State Comptroller’s Office were not filed. The board did not annually audit or …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … Families (TANF) block grant and $838 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistance