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Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … no independent verification that funds have been accounted for and transparency was diminished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled … longer needed and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… pieces of required information was incorrect or missing from BOCES’ capital asset records. Examples of the …
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)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
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)
… did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund … expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a … reserve policy or an effective fund balance policy. As a result, the Board’s ability to properly manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Port Washington Union Free School District – Payroll (2025M-38)
… – pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, … compensation represents a significant portion of a school district’s (district’s) operating expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 2000-9
… An industrial development agency may not determine at the end of a year to provide additional compensation as an … meeting the criteria. The board then may determine at the end of each year that the executive director has met the … plus an additional lump sum amount determined at the end of the year by the agency's governing board, upon …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… extent that the proceeds of those bonds were used to pay for the acquisition of telecommunication equipment and costs … be expended only upon authorization of the board and only for payment of system costs as permitted by this article. The municipality shall separately account for and keep adequate books and records of the amount and …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Comparison of ERS Benefits
… subject to limitations. FAE Limitation The earnings in any year cannot exceed the average of the previous two years by more than 10%. Payments Not Included in FAE Tiers 3 – 6: Unused sick leave Payments made as a … working vacation Any form of termination pay Payments made in anticipation of retirement Lump sum payments for deferred …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsSocial Media Use Policy
… users on our social media sites are those of the users and do not necessarily reflect the views or opinions of the … formal public comment and are not promised or guaranteed to be accurate, current, or complete. OSC assumes no … or advertisements provided on our social media sites may have been placed there by the social media provider and not …
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. It provides the maximum benefit payment to you each month for the rest of … initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an actuarial term for the …
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. It provides for the maximum benefit … 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … soundness. *If you elect this option, you must submit proof of your beneficiary’s birth date. You can designate …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… cease upon your death. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. … Cash Refund — Initial Value (Option 1) (Available to Tier 1 members only) This option will provide you with a …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – New Career Plan
… 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/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 … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … soundness. *If you elect this option, you must submit proof of your beneficiary’s birth date. You can designate …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI in eight shared folders; or maintain a data inventory to … solicit interest rate quotes that may have resulted in higher interest earnings. Persistence Preparatory Academy …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… town residents realize increased prosperity and economic benefit from the projects that the corporation approves. To …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the district’s use of two central network management tools for over 10 years has created security concerns due to lack … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … were not board approved. Furthermore, bank reconciliations for 15 of the 36 months reviewed were not performed, and the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1