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One-Year FAS – New Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… only the regular compensation earned during the last 12 months preceding retirement. The calculation of a one-year … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The following … one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over the 20 …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… only the regular compensation earned during the last 12 months preceding retirement. The calculation of a one-year … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The following … one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over 20 …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialReal Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the amount of tax that was actually levied. PILOTs receivable from LIPA … on the form should be based on a good faith estimate of the amount the district expects to receive. To the extent …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection … Town of Olean Volunteer Fire Company No 1 Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overGroton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Harpursville Central School District – Financial Management (2013M-261)
… District officials planned to use $4.2 million of fund balance to finance District operations; however, they only used $1.27 million of appropriated fund balance during this period. As a result, the unexpended … that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, … Mamakating and Thompson in Sullivan County. The District is governed by an elected nine-member Board of Education and … Findings Budget estimates for revenues and appropriations have not been aligned with historical or actual needs of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97State Comptroller DiNapoli Statement on New York City Preliminary Budget
… additions to the city’s workforce in areas of need or for expanded services. The city chose not to take this … so if revenues continue to exceed projections or spending is lower than expected. With the potential for significant policy changes at the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAssessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is assessing and collecting all … The Department assesses and collects a wide range of fees for various licenses/certificates issued and services … The Department also assesses and collects a variety of fines such as those levied on employers for their failure …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Review of Collecto, Inc
… Purpose The objective of our examination was to determine whether payments made by the State … potential overpayments of $2,664. The remaining $12,269 was appropriate and properly supported. The $14,355 in … The objective of our examination was to determine whether payments made by the State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Eden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement … opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of … Albany County Department of Weights and Measures Potential Revenue Enhancement and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andDutchess County – Contract Monitoring (2023M-142)
… ensured that contracted vendors provided services in accordance with contract terms, and that payments were appropriate and supported. Key … ensured that contracted vendors provided services in accordance with contract terms and that payments were appropriate and …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8