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Final Average Salary – Article 14 Benefits
… is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesComptroller DiNapoli Releases State Audits
… diligence and care over general school fund accounts. In a follow-up report, auditors found DoE and John F. Kennedy … In addition, an authority procurement card was used to buy personal items and other questionable items. New York … of the agreements on to the prescription drug program run by the Department of Civil Service. Auditors identified …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… with the United States Department of Agriculture (USDA). The program provides rental subsidies for low-income … ensure it receives all the information it should from USDA that would allow HTFC officials to sufficiently monitor …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Bedford-Stuyvesant is on the Rise
… State Comptroller Thomas P. DiNapoli. "Bedford-Stuyvesant is undergoing an economic resurgence, with record numbers of … not been shared by all residents," DiNapoli said. "Today's report shows how far Bedford-Stuyvesant has come, but it … Economic Snapshot of Bedford-Stuyvesant confirms what local residents and business owners have been witnessing …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseHousing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Opinion 98-8
… procure microfilming services, when available in the form, function and utility required by the political subdivision, … "preferred sources". Under that section, preferred source status is accorded to: (1) commodities produced by the … (State Finance Law, §162[2]). When available in the "form, function and utility" required by a political subdivision, …
https://www.osc.ny.gov/legal-opinions/opinion-98-8About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – … Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined the Division of Local … The Academy for New York States Local Officials is an innovative and …
https://www.osc.ny.gov/local-government/academy/about-academySouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … working for different functional departments and school buildings. Our tests included regular hours, overtime … South Colonie Central School District Internal Controls Over Timekeeping Procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established … Amsterdam Housing Authority Claims Processing and Related …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… independent oversight." The budget projects total All Funds spending of $162.2 billion in state fiscal year (SFY) … from its primary presentation of $152.3 billion in All Funds spending. The budget proposal comes at a time of … assistance, or one in every three dollars in total. These funds are critical to help pay for essential investments in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightState Comptroller DiNapoli Releases Audits
… registration card and entrusts the Department of State (DOS) with issuing registration cards. The Act also requires … the required firearms training. The follow-up found DOS made significant progress in addressing the problems …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsExamples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public employment. … a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The benefit will not be reduced. Example: …
https://www.osc.ny.gov/retirement/publications/1644/examplesOverview – State University Police Plan
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1823/overviewDiNapoli: State Agency Overtime Pay Hits $787 Million
… was at the highest level within the past decade, rising to $787 million, according to a report by State Comptroller Thomas P. DiNapoli. Overtime … increasingly high costs for overtime, New York needs to find ways to better manage costs while providing taxpayers …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionWadsworth Center Environmental Laboratory Approval Program
… Solid and Chemical Materials (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, … approved in the following fields: 176 for the analysis of air and emissions, 249 for the analysis of non-potable water, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programState Agencies Bulletin No. 220
… Purpose To provide agency procedures for making Pre-Shift Briefing adjustments … and any adjustments paid for the prior fiscal year. Agency Actions For each employee who may have received less … increase. If necessary, contact the employee's previous agency to confirm the amount of Pre-Shift Briefing received. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 90-28
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … member should not participate in the discussion or vote on any such matter. You ask whether a planning board member … their property if the board member abstains from voting on the subdivision applications on which he has performed …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 91-23
… Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more … TOWN LAW, §176-b(10); VILLAGE LAW, §10-1006(10): A volunteer firefighter may not simultaneously be a member of … of the Legislature is first sought from a literal reading of the statute itself, giving the language its …
https://www.osc.ny.gov/legal-opinions/opinion-91-23