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Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionCity of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Receiving Your Benefit and Filing Your Option Election – New Career Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionCity of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Springfield – Credit Card Purchases (2020M-138)
… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key … ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit … totaling $420 and were unable to locate a ladder purchased for $585. Credit card reward points worth at least $1,250 …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Minerva Central School District – Financial Condition Management (2020M-60)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… Paid $300,000 during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency … (IDA) without a written agreement detailing the services to be provided and the basis for the payment. Paid payroll … Review canceled check images and journal entries to provide additional oversight of the CFO’s duties. …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information … Grade 6 and contracts with a neighboring school district to educate 428 students who attend Grades 7 through 12. … The District does not have written policies or procedures to address the maintenance and monitoring of leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… pay dates. District officials did not develop policies or procedures related to the periodic review and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBenefits
… their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented employees) 13 vacations … days, 13 sick days, and 5 personal days annually 13 paid holidays annually Flex spending accounts Health Care …
https://www.osc.ny.gov/jobs/benefitsXVIII.1 Capital Projects – XVIII. Capital Projects
… the Project Costing Improvement Project (PCIP). PCIP is a Statewide initiative that requires State agencies and public authorities to enter individual capital projects in the SFS. The purpose … internal State agency and public authority IT systems, into the SFS. Following the conversion, State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipDivision of Housing and Community Renewal Bulletin No. DH-118
… of the 2022-2023 Longevity Payment effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000, … not have Direct Deposit, this payment will be processed in a separate check. Note : The distribution of the LLS Direct … as salary for retirement purposes but is not subject to union dues. Deductions will be taken from the LLS payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationOpinion 90-36
… a property owner's agent delivered three checks on October 16, 1875, bearing that date. As there were no funds in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… the integrity of the Medicaid program to ensure that our tax dollars are not wasted — and instead put towards helping …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… advise the Comptroller, as trustee of the $209.1 billion New York State Common Retirement Fund (Fund), on how best to … from climate change and maximize opportunities from the new, low-carbon economy. "To address the risks of climate … and other emerging industries. The panel will evaluate strategies including: expanding the Fund's low-carbon index …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOther Bulletin No. 73
… purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax … Retirement mailbox. Questions regarding withholding taxes may be directed to the Tax and Compliance mailbox. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 91-17
… county institutions or facilities which are within the definition of "hospital" contained in Public Health Law, … This Office, however, has concluded that, since the definition of "hospital" contained in Public Health Law, §2801(1) applies to Public Health Law, §2803-a, that definition is also applicable to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-17