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Special Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… Westchester County Correction Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89e 603b …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… to auditing positions. Drafting a request for proposal (RFP) To fulfill the position of external auditor , you must use a request for proposal (RFP), which is a detailed document that contains a description of the services requested and information about the district. The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… New York State Comptroller Thomas P. DiNapoli, Montgomery … Pearson, and New York State Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the … communities,” said New York State Police Superintendent Steven G. James. “The New York State Police will continue to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials … status. Audit Summary The Mayor and City officials did not provide adequate oversight of financial operations. … that public transparency could diminish. The Commissioner did not maintain current accounting records or ensure that …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Agencies Bulletin No. 1976
… 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity SUNY employees electing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… unlivable conditions. There was no regard for the victim’s well-being, who trusted and depended on Diacetis and … done by our State Police members, the State Comptroller’s Office, Rensselaer County District Attorney’s Office, and … treatment and services and is no longer living in his house. Zielinski remained in the home after the victim was …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23DiNapoli Announces State Contract & Payment Actions for December
… and 1,390 payments valued at $1.9 million due to fraud, waste and other improprieties. As the state’s chief financial … review is one of the most efficient ways to deter fraud, waste and abuse. The federal government, New Jersey and … 1,390 payments valued at $1.9 million due to fraud, waste and other improprieties. Contract and Expenditure …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberOpinion 2003-3
… Programs (maximum benefit under defined benefit plan) GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that … in connection with providing fire protection and other emergency services to the local government sponsor of the … Article 11-A was added by chapter 775 of the Laws of 1988. The legislative sponsor's memorandum in support of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Horseheads Fire District #1 - Board Oversight (2019M-82)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Accounts Payable Advisory No. 66
… responsibility, State agencies must inform OSC of any suspected and/or existing theft, loss, misuse or … process agencies and organizations must follow to report suspected and/or existing theft, loss or misuse of State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… Ensure that all fields previously established on the IT asset inventory system are filled out to properly track purchase order date, cost, and current location of asset. Designate staff to be responsible for accounting for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. … contributions over 3 percent will be deposited into your annuity savings account to provide the annuity portion of your retirement benefit. Tier 6 Members As …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementJericho Union Free School District – Acceptable Use Policy (2022M-194)
… a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could … Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
County of Clinton Industrial Development Agency Project Monitoring 2014M205
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the … responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are financially unable to afford counsel, and …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384City of Newburgh – Budget Review (B6-14-25)
… The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Village 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 … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Walton – Bio-Digester Capital Plan (2016M-378)
Village of Walton BioDigester Capital Plan 2016M378
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378