Search
Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… provided adequate oversight and management of the Town hall capital project. Key Findings The Board established an … provided adequate oversight and management of the Town hall capital project …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Comptroller DiNapoli Releases School District Audits
… also has not adopted a comprehensive written reserve fund policy. Honeoye Central School District – Information … for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts may have saved taxpayers approximately …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Benefits
… while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug coverage) … employees, who have other employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange …
https://www.osc.ny.gov/jobs/benefitsLake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections … Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled $150,415. Key Findings The Board did not establish appropriate internal controls and adopt written policies over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected five-member … the Board members were conducting an annual audit of the Treasurer’s records, they were only briefly examining …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Opinion 95-5
… surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the payment of …
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 … by 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
… System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: July 27, 1976 through August 31, … of public service. See Tier 5 Member Contributions. 3% – 6% based on annual earnings. Members contribute for all years … — Most ERS members are covered under the Article 15 Retirement Plan Coordinated Plan (Articles 14 & 15) With …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Available Options – Career Plan
… only to members with annuity savings contributions on deposit) This option will provide you with a reduced … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… only to members with annuity savings contributions on deposit) This option will provide you with a reduced … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… only to members with annuity savings contributions on deposit) This option will provide you with a reduced … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… only to members with annuity savings contributions on deposit) This option will provide you with a reduced … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … monthly retirement benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – New Career Plan
… only to members with annuity savings contributions on deposit)This option will provide you with a reduced … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… only to members with annuity savings contributions on deposit)This option will provide you with a reduced … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… only to members with annuity savings contributions on deposit) This option will provide you with a reduced … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsState Comptroller DiNapoli Releases School Audits
… did not enforce the policy. As a result, officials and staff did not ensure all collections were accounted for or … not establish Medicaid claims procedures to ensure that staff maintained sufficient documentation for eligible … that had last log-on dates ranging from Jan. 5, 2017 to Oct. 29, 2021 or ensure all employees completed IT security …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training was provided to employees and elected … total individuals tested (227 selected employees and all 23 elected officials), 14 employees, or 6%, of employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Niagara Falls – Sexual … the 2021 SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau … were purchased during the audit period. Eldred Central School District – Sexual Harassment Prevention Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0