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State Comptroller DiNapoli Releases School District Audits
… did not always ensure claims were properly audited before payment. Auditors reviewed 150 claims packets totaling … million were not adequately supported or reviewed prior to payment. Pearl River Union Free School District – Fixed … not always adequately supported or properly audited before payment. The claims auditor did not determine if claims were …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-52
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of directors of a not-for-profit corporation which intends to purchase real property held by the county for the college … However, the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52How is an audit scheduled?
… of an analysis of financial and demographic information on file with our office and elsewhere, information gained during on-site visits and any pertinent correspondence and other …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02LaFayette Central School District - Fixed Assets (2018M-073)
… for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed … or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations Adopt a comprehensive policy that establishes threshold amounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… the District sought competition when purchasing goods and services that fell below the statutory bidding … totaling about $152,000. The Board did not develop and implement procedures to seek competition for purchasing … employees and officials. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Leaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceBecoming Eligible for a Benefit – Police and Fire Plan
… vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceBecoming Eligible for a Benefit – Career Plan
… benefit. 1 Updated 10/22 … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitLeaves of Absence – New Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceBecoming Eligible for a Benefit – New Career Plan
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitTown of Charlton – Procurement (2022M-5)
… could have saved Town taxpayers $2,244, if purchased off State contract. Did not always retain copies of other …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Opinion 95-11
… "permanent", "temporary" and "provisional" are not defined for purposes of General Municipal Law. However, the Civil … appointments to a position may be made when the need for such service is important and urgent, and, generally, a … exceed three months, although statutory provision is made for limited extensions in certain instances (Civil Service …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Services to Workers Under the Worker Adjustment and Retraining Notification Act
… days prior to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off … were received but not entered in OSOS, indicating that the number of affected employees not offered Rapid Response services (in addition to the number of related employers) is potentially much greater. The …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actOpinion 2006-3
… cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television … town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or … thereof or the space above or under them or any of them, for any specific purpose authorized by law upon such terms …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Purpose To determine whether the Office of Alcoholism and Substance … under its contract with the Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc. (PROMESA) to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-inc