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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an … Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Opinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication system) COUNTY …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Required Documentation
… asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In … Agreements; and List of subsidiaries your organization can claim on behalf of, such as IRS form 851, SEC form 10-K … explaining the disposition of the organization. If You Can't Provide Proof If you don’t have the requested …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationComparison of ERS Benefits
… subject to limitations. FAE Limitation The earnings in any year cannot exceed the average of the previous two years by … FAE calculation. The limit increases by 3% each calendar year (January 1 – December 31). See Overtime Limits for Tier … in the FAE calculation. The limit increases each calendar year (January 1 – December 31) based on the consumer price …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsSocial Media Use Policy
… TOS. For more information, consult the host website's TOS. In addition they may indicate that they utilize "cookies," … OSC welcomes and encourages you to participate in the discussion on our social media sites. To keep the … compromise the safety or security of the public. Comments in support of or opposition to political campaigns or ballot …
https://www.osc.ny.gov/help/social-media-use-policyAvailable 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 … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
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 … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1822/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 … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable 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 … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
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 … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – New 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 … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This option will …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, … be outlined in detail by you and then approved by us for legal and actuarial soundness. *If you elect this option, you …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… that officials did not: disable 35 unnecessary former employee shared and service network user accounts, which …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the sale of three properties, which officials plan to sell in 2022. However, the board has not developed alternative … record, report and disburse village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery, and official misconduct. In December 2021, she pleaded guilty to petit larceny and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … 20 cash receipts totaling $3.1 million either did not match bank deposits or lacked adequate support documentation, … training. … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… to be eligible for Medicaid during the 2021-22 school year, officials did not file for reimbursements. Also, …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… money. Your travel and conference policy should clearly state that personal travel expenses (incurred before, during …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … by these employees were recorded incorrectly or not at all in the payroll system. Auditors also determined that four … totaling $3.1 million were not audited prior to payment in accordance with state law. Additionally, the claims …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1