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Ordinary Disability (Section 362) – Police and Fire Plan
… retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of … benefit would be equal to the benefit payable to you as a service retirement benefit without any reduction for early … disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes … are vague and do not include sufficient detail, such as specific plans for the recovery of previously provided …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … officials have consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s revenues … the Council approved the specific terms of the Executive Director’s compensation for the 2014-15 fiscal year, or that … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … it allowed Library moneys (totaling nearly $1.2 million as of June 30, 2013) to be improperly deposited in types of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… and Department officials had not established an adequate system of internal controls over the Department’s financial … Ensure that the Department uses a computerized financial system that generates adequate monthly reports, prevents the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… and billing processes for the period July 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … $4.1 million. Key Findings Certain billings were not accurate and enrollment was not always adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294March 2000: Handicapped Parking Education Program
March 2000 Handicapped Parking Education Program
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programService Retirement Benefit – Regional State Park Police Plan
… a greater benefit, the greater benefit will be paid. Filing The Application for Service Retirement (RS6037) must … the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefit20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Social Security Law (RSSL). You must separate from service on the last day of the month following the month in which you … – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dFreeport Union Free School District – Financial Condition (2016M-300)
… each of those years. The District maintained five reserve funds with balances totaling $35.6 million as of June 30, … not needed to fund District operations. Use excess reserve funds identified to benefit District residents in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300North Shore Public Library – Financial Condition (2013M-344)
… River Central School District and all of the Rocky Point Union Free School District and serves …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft … the financial operations of the ECA clubs. The Board did not: Properly appoint the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Washingtonville Central School District – Reserve Funds (2014M-45)
… all reserve funds has not been prepared. The Unemployment Insurance Reserve’s fund balance has not been used for … and submitted to the Board. Determine if the Unemployment Insurance Reserve’s fund balance is reasonable and use any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Early Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early retirement regardless of your age. The … Social Security benefit. This retirement benefit is not eligible for escalation. Example: Retiring with 21 years … with the Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which your …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… school districts for the 30 students reviewed. At the end of the fiscal year, the Director of Operations completes …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Hope Fire Department – Board Oversight (2017M-298)
… The New Hope Fire Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire protection services in the Towns of Niles and Sempronius. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298New Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38