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Accidental Death Benefit – Special 20- and 25-Year Plans
… Where there is no surviving spouse or should they die, to minor children until age 18 (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding … waste and fraud. The Mayor is responsible for overseeing all City departments, including the Finance Department. The …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… Special Suffolk County Correction Officers Plan for PFRS Tier 1 2 4 5 …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1810 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bOpinion 88-4
… for trainees participating in a county foster parent training program. Article 6 of the Social Services Law, which … provide training to each certified foster parent in a training program approved by the department which will … at a foster parent training session are incidental to the training program or facilitate recruitment of foster parents …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … comprises seven elected members. Key Findings The Board is not providing adequate oversight to ensure the procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT … to determine if a vendor being added to the vendor list is already included in the vendor master file and has … a vendor. District officials have not adequately secured all of its IT hardware. The District’s IT inventory record is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Endicott -- Budget Review (B17-4-7)
… implement our recommendation in last year's budget review by adjusting the rate structure in the water and sewer funds. … of $8,586,051, which exceeds the Village's tax levy limit by $470,040. Key Recommendations We recommend the Board …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method … performs the Village building inspection function meets all the requirements for holding Village office. Institute procedures to ensure that all payments for personal services to the Justice are based …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retirement. Tier 1, 2 and 3 Members If your employer has adopted Section 370-a, your contribution rate is reduced by 5 … toward your retirement benefits, even if your employer has adopted Section 370-a. If your employer has not adopted Section 370-a, any required contributions over 3 …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… penalty payments, as well as cash for building permits and dog licenses, over a six-year period. Riley was arraigned in …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access and payroll … the access rights granted to current users and ensure that all users’ access rights are limited to those functions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCity of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … fund as of December 31, 2010. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Village of Endicott – Budget Review (B4-15-11)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… The Village’s tentative budget exceeds the property tax levy limit set by statute. Key Recommendations Address … sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget totals to be within the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7