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Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceReceiving Your Benefit and Filing Your Option Election – New Career Plan
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … the first day of the month following your retirement date. You have up to 30 days after your pension benefit …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your … and 375i Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – Regional State Park Police Plan
… employment before retirement age and have five years of credited service. When you reach retirement age, you will … to retire depends on your tier. Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — your … Benefit Your vested benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – State University Police Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Forest Rangers Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1864/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – En-Con Police Officers Plan
… employment before retirement age and have five years of credited service. When you reach retirement age, you will … to retire depends on your tier: Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — … Your vested retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – Forest Rangers Plan
… employment before retirement age and have five years of credited service. When you reach retirement age, you will … to retire depends on your tier: Tiers 1 & 2 — The first of the month following your 55th birthday. Tiers 3 & 5 — Your … Your vested retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… to a written agreement. The Department is governed by a Department President and a five-member Board of … did not receive all Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited … Board did not obtain an audit of the Department’s records by an independent public accountant, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… $22.4 million. Key Findings The District does not have written policies or procedures to address the … and monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, e-mail … or internet use or breach notification. The District has not established controls over user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through December 22, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16