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Ordinary Death Benefit – En-Con Police Officers Plan
… to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and your death … retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in … Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – Regional State Park Police Plan
… of a monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. … to your designated beneficiary if you are a: Tier 1 member and have completed at least one year of service since last … joining the Retirement System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of service since last …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… Eligible Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum … 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/1822/partial-lump-sum-paymentPartial Lump Sum Payment – State University Police Plan
… Eligible Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit … To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire … reduced lifetime benefit. The lump sum payment is excluded from the COLA calculation. For More Information For more …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentPartial Lump Sum Payment – Forest Rangers Plan
… and Retire with a service retirement benefit (not a disability retirement benefit).* Choosing a Lump Sum Payment … a service retirement benefit and are later approved for a disability retirement benefit, the PLS payment must be repaid if you convert to the disability benefit. Additionally, severe tax consequences may …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… off-track pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well …
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)
… not adopted a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, … Board passed general resolutions to fund this and other reserves with operating surplus after each fiscal year ended. … District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… voter-approved bond acts: Pure Waters, Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022). The Series 2025A Tax-Exempt Bonds …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School … is being spent appropriately and effectively." Oneonta City School District – Payroll (Otsego County) The district …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North … spent appropriately and effectively.” Niskayuna No. 2 Fire District – Length of Service Award Program (LOSAP) … his office completed audits of the Niskayuna No 2 Fire District Northville Public Library Town of North Norwich …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … city of Amsterdam failed to file its financial information for the 2014 fiscal year and could not be classified. To … September, DiNapoli will release the updated fiscal scores for all counties, towns and the majority of cities in New …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesCayuga County – County Bridge Maintenance (S9-13-4)
… of bridges. The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is … 2011, the County had an average of seven flags (the number of deficient bridges is generally higher for the years … by bridge. Ensure that bridge flags are responded to within the NYSDOT required timeframe. Ensure that response …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Newstead – Joint Highway Facility Project (2012M-260)
… did not fully inform taxpayers of the entire cost or fully disclose the Board’s intentions with respect to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… entries will be created, based on configuration templates, to create balancing entries. Fund is considered a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown 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"
… to be use to pay liabilities of the current period. The availability period should be consistent with the time frame …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort Ann Central School District , … his office completed audits of the Brighter Choice Charter School for Boys Central Islip Union Free School District Fort …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Regional Land Banks Fighting Urban Blight
… are structurally unsound or pose other risks to public health and safety. At least one land bank has sought to … promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blight