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Partial Lump Sum Payment – Regional State Park Police Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … benefit).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … retirement).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentState Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and … number of points to volunteers for participation in department responses nor accurately record volunteer … the library’s checking account before payments were made. In addition, the director had sole access to the library …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B18-6-4)
… $359,000 less than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) that have expired and the possibility of retroactive increases when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the … through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town Board, which comprises four elected …
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"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Newstead – Joint Highway Facility Project (2012M-260)
… Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … 2010, the Board authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not … planned before awarding contracts, to minimize the need for change orders. Properly approve all change orders and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… plans to benefit the Corporations’ financial condition for the period January 1, 2009 through August 31, 2014. … locations, over the telephone and via the Internet. For the five-year period from 2009 through 2013, the five OTB … – decreased by $12.4 million over the five-year period for the five OTB Corporations, even though they reduced total …
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)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … not revised during this period to provide for the year-end increases made to the retirement contribution reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionCayuga County – County Bridge Maintenance (S9-13-4)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… were not entitled. Payments totaling $8,519 were made for compensatory time without the Board’s written approval. Key … that written permission or approval is available for all compensatory time payments in excess of 35 hours annually. … …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… P. DiNapoli today announced the details of the upcoming New York state General Obligation bond issue totaling $541.1 … March 18. The state expects to sell $347.8 million of new money for transportation, education and environmental …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board has … water operations. As a result, there are no procedures for the accounting records to be maintained for each water …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… Enforcement (Follow-Up) (2015-F-6) An initial audit report issued in November 2012 examined whether the Bureau of … deterrence to detection and prosecution. In a follow-up report, auditors found DOH has made progress in enhancing its … Maintenance and Capital Projects (2014-F-10) An initial report issued in July 2011 determined that while the MTA has …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 91-12
… Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You ask whether … engage in certain "fund raising activities" (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of section 204-a, the term "fire company" is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1977
… contribution rate is based on annual pensionable salary from two years prior. Note: Total salary should include pensionable salary from all PayServ job … provides employees’ earnings by Dept ID for the calendar year entered. If the query returns multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … board. Additionally, the board did not establish pay rates for program employees. Cayuga County Water and Sewer … to information from the county or municipalities for billing purposes, which resulted in the incorrect billing …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0