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Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of … districts of origin for all eligible nonresident foster care students. Key Recommendations Monitor the work of the …
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)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
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)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
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)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
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 … leave accruals. 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
… Town and village justice courts in New York State are required to report their disposition … and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundConstitutional Tax Limits
… Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose property … the OSC Help Line. (518) 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password issues Select option 1 Or Email us at: [email protected] Questions related to completing …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2000-9
… development agency may compensate its executive director by an annual salary plus an additional lump sum amount determined at the end of the year by the agency's governing board, upon recommendation of the … prior to the performance of services and are applied by supervisors in evaluating employees, with specified …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Comparison of ERS Benefits
… State Correction Officers whose contributions are limited to 30 years. Uniformed Court and Peace Officers (UCPOs) … State Correction Officers whose contributions are limited to 30 years). See Tier 6 Member Contributions. Retirement Age … the three highest consecutive years of service, subject to limitations. FAE Limitation The earnings in any year …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Agencies Bulletin No. 2379
… Purpose: The purpose of this bulletin is to provide agencies with … for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2025 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Available Options – Career Plan
… on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your death, … to Tier 1 members only) This option will provide you with a reduced monthly benefit for your lifetime. It guarantees … period. Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
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. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments … you die after the full initial value amount has been paid out to you, no benefit is payable to your beneficiary. Joint …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… This is the basic retirement benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments … option will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – New Career Plan
… contributions on deposit)This option will provide you with a reduced monthly benefit for your lifetime. At your death, … to Tier 1 members only)This option will provide you with a reduced monthly benefit for your lifetime. It guarantees … period. Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
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. It provides for the maximum benefit payment to you each month for the … you die after the full initial value amount has been paid out to you, no benefit is payable to your beneficiary. Joint …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsState Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Albany Leadership Charter School for Girls … documentation and eight invoices totaling $4,582 should have been reported to the board because sufficient … was not provided and since 2013-14, external auditors have annually recommended that the district develop an IT …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… access to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover from a network disruption. In addition, the district’s use of two central network management tools for over 10 years has created security concerns due to lack …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1