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Ordinary Death Benefit – En-Con Police Officers Plan
… you are a: Tier 1 member and have completed at least one year of service since last joining the Retirement System; or … benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been … retire with a service retirement benefit for at least one year prior to your date of retirement; and Retire with a … retirement after being eligible to retire for at least one year, you can choose to receive a lump sum payment equal to a …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentOrdinary Death Benefit – Regional State Park Police Plan
… you are a: Tier 1 member and have completed at least one year of service since last joining the Retirement System; or … benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange … when your retirement benefit is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentCayuga County – County Bridge Maintenance (S9-13-4)
… operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the general fund … for managing the Town’s payroll process. As a result, 60 employees began work and were paid $28,210 between …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … ensured the accuracy of compensation and benefits provided to employees. Officials effectively segregated the multiple … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials did not grant the appropriate number of points to volunteers for participation in department responses nor … were made. In addition, the director had sole access to the library savings and money market bank accounts and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were funded primarily with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Town of Newstead – Joint Highway Facility Project (2012M-260)
… which comprises five elected members: the Town Supervisor and four Council Members. In February 2010, the Board … An inter-municipal agreement was entered into by the Town and the Village to address their respective involvement with … facility (Project) but the facility’s future operation and maintenance. While the inter-municipal agreement sets …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … accounting functions and information technology to properly account for and safeguard Town assets for the … Findings The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… financial plans.” Using financial indicators that include year-end fund balance, short-term borrowing and patterns of … designations announced today covered 17 cities with fiscal year ends ranging from March 31, 2014 through July 31, 2014. … to file its financial information for the 2014 fiscal year and could not be classified. To date, a total of 115 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: … OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate and whether …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget is approximately $156.6 … significantly overestimated appropriations over the five-year period. As shown in Table 1, District officials … overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… The Series 2025B Taxable Bonds will mature over one year. The net proceeds of $212 million of the Series 2025C …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsComptroller DiNapoli Releases State Audits
… for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35) Auditors found the … medical records did not meet the minimum standards to support his Medicaid claims. A review of a sample of the … of the records found that they lacked sufficient details to ensure adequate treatment of complex diseases, contained …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… opinion. COUNTIES -- Improvement Districts (no authority to establish lighting district) IMPROVEMENT DISTRICTS -- Lighting Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation … MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… addition, the clerk was paid for 482 hours of leave valued at $8,235 that she had not earned and was not entitled to. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0