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Oversight of the Farm-to-School Program
… of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The audit covers the period January 1, 2016 through October 20, … the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to increase …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programLump Sum Payments – Legacy Reporting
… Lump Sum Vacation Payments For members of certain tiers and plans, we can include a lump … days in the calculation of a three-year final average salary. We add this lump sum payment to the member’s last … retirement) Not reportable Not reportable Not reportable Retroactive Pay (for active members) Reportable Reportable …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… dealing with the federal government. This number is used for billing purposes, grant award applications, and drawdowns … state agency to the federal government. Billing records for services provided by federal agencies to all state … was reduced, but not always. OSC is notified by TOP late in the day that the offset occurred. The following business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundMember Contributions – Legacy Reporting
… wages for Social Security purposes, are subject to New York State and local income tax and are credited to the … purposes. Contributions are reportable as wages for New York State and local income tax purposes and for Social … 3, 5 and 6 (Article 14, 15 and 22 Benefits) On or after October 1, 2013, in accordance with IRC Section 414(h), the 3 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsAvoca Central School District – Payroll (2025M-14)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … website for public review. 1 We discussed the lack of support for one employee’s salary and wage payments during …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Estimate Your Pension
… your final average earnings (FAE) and the amounts for the pension payment options available to you. You can … or military service that’s not already accounted for. Whether you’re retiring with an outstanding loan . If you’re eligible for a post-retirement death benefit , your estimate will also …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… with disabilities some peace of mind as they plan for the future," DiNapoli said. "Ensuring a loved one’s … and invest funds without jeopardizing their eligibility for many important disability-related benefits." The NY ABLE … their families depend on a wide variety of public benefits for income, health care, food and housing assistance. …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsTown of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. … use policy, or developed a formal disaster recovery plan. In addition, sensitive IT control weaknesses were … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Etna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… York and Long Island will lose a strong advocate with the retirement of Rep. Carolyn McCarthy next year. After a gunman … and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I … York and Long Island will lose a strong advocate with the retirement of Rep Carolyn McCarthy next year …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyState Agencies Bulletin No. 1491
… Affected Employees Members of COBA of Nassau County, Inc. in Bargaining Unit DR Effective Date Administration paychecks … for enrollments, cancellations, and/or changes in a weekly file. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1491-new-voluntary-insurance-deduction-code-527-court-officers-benevolentTown of Ossian – Tax Collector (2016M-364)
… October 6, 2016. Background The Town of Ossian is located in Livingston County. The Town, which has approximately 800 … limits. Key Recommendations There are no recommendations in this report. … The purpose of our audit was to verify the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364West Valley Central School District - Financial Management (2018M-7)
… reserve to pay the related debt. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… Objective Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) … Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with … auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-1402016 Financial Condition Report – 2016 Financial Condition Report
… present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2016. After closing deep … large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital … selected financial, economic, and demographic information in an easy-to-understand format. Read More … Provides …
https://www.osc.ny.gov/reports/finance/2016-fcrLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Tier Status – Career Plan
… your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July … through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – Police and Fire Plan
… your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July … through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – New Career Plan
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusTier Status – Regional State Park Police Plan
… who joined July 1, 2009 through January 8, 2010, and did not elect to be covered by Article 22 (i.e., did not … plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … Regional State Park Police Plan …
https://www.osc.ny.gov/retirement/publications/1867/tier-status