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Lindenhurst Union Free School District – Collections (2024M-24)
… without detection. We reviewed $311,876 collected by the business office from five District recreational and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Key Recommendations Monitor the work of the Business Manager and employees who process nonresidential foster care …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 … processed) were not properly audited and approved prior to payment. As a result, there was an increased risk that … are audited and approved by the claims auditor prior to payment, and that BOCES claims are audited by the Board or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingWest Babylon Union Free School District – Claims Audit (2024M-62)
… 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law … on the warrant and did not include all exceptions on her monthly reports. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Justice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application … [pdf] Enrollment Instructions [pdf] View our Justice Court Fund Reporting (JCR) Changes webinar for more details. …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsOpinion 95-5
… bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge … to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues … whether a county which has implemented the enhanced emergency telephone …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … industrial development agency may not determine at the end of a year to provide additional compensation as an … an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Comparison of ERS Benefits
… April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions 3% of gross salary … contribute 4% for all years of public service. See Tier 5 Member Contributions. 3% – 6% based on annual earnings. … whose contributions are limited to 30 years). See Tier 6 Member Contributions. Retirement Age Full benefits at age 62. …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – New Career Plan
… life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity savings … have been expended, all payments will cease upon your death. The contributions required of Tier 5 and 6 members are …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving … will provide you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsState Comptroller DiNapoli Releases School Audits
… deposited in a timely manner. Auditors determined deposits of 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … to checks without overseeing the check signing process. Of the 364 checks reviewed, 353 checks totaling $6.7 million …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This increases …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1