Search
Ordinary Death Benefit – Special 20- and 25-Year Plans
… not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are a Tier 2, 3, 5 or 6 member, with at least 90 days of service since last joining PFRS, and your death occurs: …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitTravel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect Official … Operations (GFO), Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station … In most cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCity of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which … employee for calendar years 2013 and 2014. The objective of our examination was to determine if the Department … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… 2002 to 2009. He is a graduate of Hofstra University. He starts on May 16. His salary is $150,000. Find out how your …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases Municipal Audits
… $12,505 in cash from the company’s fundraiser savings account without board approval. Columbia County – Court and … ensure that financial records were complete or properly account for town justice court revenue. ### For access to …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… all legal affairs for the Office of the State Comptroller and continue to lead efforts to fight public corruption. Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s … initiative to safeguard public funds by exposing fraud and corruption. Partnering with federal, state and local law …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… cash disbursements or ensure the Treasurer was performing her duties properly. The Board reviews the claims at biweekly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… one business using a PILOT billing schedule different from the Board-approved schedule, resulting in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal … have private interest in a limited liability company (LLC) that provided report card services to the District. … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… that Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island … Interest Metropolitan Transportation Authority: New York City Transit and Staten Island Railway - Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followState Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to … Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new Payroll Bulletin with … for prioritizing the renamed queries. However, instead of sending the list of renamed queries with this Bulletin, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioAlden Central School District – Fuel Management (2024M-90)
… $9,176. Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90State Agencies Bulletin No. 1155
… Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective March 29, 2012), maintenance rates have been increased. Note : Item B-300 and B-300A present information for specific … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective March 29, 2012) are available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsTown of Perth – Conflict of Interest (2024M-142)
… complete report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited … Determine whether any Town of Perth Town Board Board members had prohibited …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultNorth Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9