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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The … price) totaling approximately $133,000 and identified one or more pieces of required information was incorrect or …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalOpinion 2000-9
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and object or purpose of all expenditures thereof. If at the end of any fiscal year the total amount of all such … Clinton 1 Note that section 307 also states that "... if at the end of any fiscal year such unencumbered cash surplus …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Required Documentation
… online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter … (to Sign on Behalf of the Organization) Corporate Seal affixed to a notarized claim form; Notarized statement …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationComparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by … 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 …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsSocial Media Use Policy
… of Service," TOS) governing the use of these sites. You are subject to the TOS of the host site when you visit a … they utilize "cookies," which can be used to track your web browsing habits and may allow companies to target … a user's computer for a length of time that is set by the Web server. These types of cookies, also called "permanent …
https://www.osc.ny.gov/help/social-media-use-policyAvailable Options – Regional State Park Police Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… retirement benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … retirement benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Available Options
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – New Career Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsState Comptroller DiNapoli Releases Municipal Audits
… establish written project approval and monitoring policies or procedures. Livingston County Court and Trust (2022-C&T-4) … not receive surplus money from a referee after the sale of foreclosed property on April 1, 2017, totaling $87,849. … clerk-treasurer’s work, implement compensating controls, or audit the records as required. Specifically, the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… the time needed to attend conferences, subject to the employee charging the personal time to leave credits, as … or other non-employees must be paid by the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee was traveling alone (i.e., upgrading from a $128 …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesState Comptroller DiNapoli Releases School Audits
… is an increased risk that the network may be accessed by unauthorized individuals, data will be lost, and the …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This … and ensured the utility bills were accurate, officials may have reduced BOCES electricity supply expenses by almost 50%, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Persistence Preparatory Academy Charter School – Credit Cards (Erie County) Credit card charges reviewed by auditors …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… utility bills totaling $811 for a private organization. West Babylon Union Free School District – Claims Audit (Suffolk …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… with a secure and practical way to save and invest funds without jeopardizing their eligibility for many … annual contribution is capped at $14,000 and the maximum account balance is $100,000. The annual contribution cap will … program. NY ABLE provides a variety of investment options, from conservative to aggressive. Earnings and distributions …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs