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25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… You will be eligible to retire with 25 or more years of creditable service, regardless of age. “Creditable … by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The … 25 years of creditable service, your pension will be 50 percent of your FAE. If you are age 60 or older at …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384State Comptroller DiNapoli Releases School District Audits
… reserves that are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and … (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Agencies Bulletin No. 1403
… in PayServ related to assigning chartfield data to current and new position pools. Affected Employees Agency … data (i.e. Payroll Officers, Human Resource Liaisons and Fiscal Officers) Background The State adopted a new Chart … OSC has created six job aids for agencies to review and begin using as of June 1, 2015 after the COA Conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialWoodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98DiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rye City School District – Payroll (2024M-2)
… for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … authority in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Danby – Claims Processing and Procurement (2022M-127)
… competition when procuring goods and services or ensure all claims were properly audited and approved. When goods and … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Homeowners Association, Inc.
… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … personal files. We also found personal emails and family pictures on an iPad Homeowners purchased with grant funds. We …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incState Agencies Bulletin No. 298
… 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to … employees in each of the last three years prior to normal retirement age, has been increased to $11,000, or twice the allowable regular contribution, for a combined maximum total contribution of $22,000 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Town of Bombay – Justice Court Operations (2015M-208)
… the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is … of the clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. … The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Cortlandville – Fuel Purchases (2012M-171)
… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171V.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided … complete the COA Product Change Request Form and submit it to [email protected] . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code