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Town of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
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)
… information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not … and accurate IT inventory records and develop an IT contingency plan. As a result, BOCES officials cannot ensure …
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)
… and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset policies).As a … audio equipment, tools, data storage devices and a gaming console. In addition, we reviewed capital asset …
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)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed with OSC, as required by New York … and reports Filed the required annual financial report AFR with the Office of the State Comptroller OSC and Reported …
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 2000-9
… p 118; cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd 91 NY2d 921, 669 NYS2d 262, 1v den 92 NYS2d 802, 677 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues collected … inclusive), may apply surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Required Documentation
… in one of the accepted file formats: PDF, JPEG, bitmap and GIF. File size must be under 5mb. (HINT - Free Scanner apps …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationComparison of ERS Benefits
… of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: … for up to 165 days (200 days for some members employed by New York State) of unused, unpaid sick leave days at retirement. …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsSocial Media Use Policy
… current, or complete. OSC assumes no responsibility for and expressly disclaims responsibility for updating our … You are subject to the TOS of the host site when you visit a social media site. Information (photos, videos, … open and relevant, OSC staff moderates all content on this site submitted by users. OSC reserves the right to …
https://www.osc.ny.gov/help/social-media-use-policyAvailable Options – Police and Fire Plan
… 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, …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… 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, …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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, …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… term for the value of 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, …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… 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, …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – New Career Plan
… 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, …
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, …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… not complete the annual SHP Training. Additionally, the fire department cancelled the annual SHP Training for all 131 … employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared … resources, including data containing PPSI. Lansing Fire District – Investment Program (Tompkins County) Auditors …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0