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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)
… complete report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
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)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Opinion 2000-9
… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … bonus to the executive director of the agency for services already rendered and for which a fixed salary was already paid. The governing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (County Law, §308[4]). Because the term "system costs" is defined to mean the costs "associated with" obtaining and …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Required Documentation
… proof includes copies of: Driver's license or non-driver photo ID showing the old address; Birth, marriage, and death …
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: July 27, 1976 through … 1, 2010 through March 31, 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee …
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 social media site. Information (photos, videos, messages, etc.) you share with or post to our pages may be used by the owners …
https://www.osc.ny.gov/help/social-media-use-policyAvailable Options – Police and Fire 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/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … elect, to your beneficiary for life. If your beneficiary dies first, your benefit will be increased to the amount you …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … elect, to your beneficiary for life. If your beneficiary dies first, your benefit will be increased to the amount you …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career 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/1642/available-optionsAvailable Options – Regional State Park Police Plan
… receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … elect, to your beneficiary for life. If your beneficiary dies first, your benefit will be increased to the amount you …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – New Career Plan
… receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … elect, to your beneficiary for life. If your beneficiary dies first, your benefit will be increased to the amount you …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … elect, to your beneficiary for life. If your beneficiary dies first, your benefit will be increased to the amount you …
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
… said it was not legally required, the board should strive to ensure that town residents realize increased prosperity … benefit from the projects that the corporation approves. To do so, the board must establish measurable goals for all approved projects, monitor the projects to ensure these goals are met and establish written project …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors found 91% of the … 250 total individuals tested (227 selected employees and all 23 elected officials), 14 employees, or 6%, of employees … the 45 total individuals tested (26 selected employees and all 19 elected officials), six employees and 10 elected …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections were properly … not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … The board also did not enter into a banking agreement with a bank that maintains six district accounts and district …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… conference expenses. Extension of Conference Travel for Personal Reasons You may allow your employees to extend … single rate amount. Local government or school district credit cards should not be used to pay for expenses incurred … not be charged to a government or school district credit card. Cash Advances for Conferences If your local government …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses