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Vested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at … retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… Eligibility If you leave public employment before retirement age, but have five … retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. The date …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitTier 6 Defined Contribution Plan Option
Tier 6 Benefit Information Some employees of NYSLRS employers may choose either the traditional defined benefit plan or a defined contribution plan
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionAudits of Local Governments: About Our Audits
… States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: … can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsIncarcerated and Death Matches
… 2014 through February 2017. We matched the payments to the New York State Department of Corrections and Community … 2016 through March 2017. We also matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments NYSIF made were appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesTravel Advisory No. 12
… to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Three Village Central School District – Financial Operations (2021M-141)
… banking policy or adequate bank transfers or electronic payment procedures. Segregate the Treasurer’s duties or … to the claims auditor for review and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Quogue Union Free School District – Financial Condition Management (2017M-196)
… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mDansville Central School District – Separation Payments (2016M-102)
… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 … written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing reports, issues billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Washington – Information Technology (2013M-164)
… not adopt a comprehensive IT security plan or a disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town … plan and update it as necessary. Develop a disaster recovery plan to ensure that in the event of a disaster, the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Brighton Memorial Library – Board Oversight (2015M-116)
… is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116