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Windsor Central School District – Fuel Controls (2022M-133)
… adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … action. Appendix B includes our comment to an issue raised in the District’s response. … Determine whether Windsor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesViolating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name the … option election is changed, the retirement benefit will be recalculated. Any overpayments made to the member and … to designate the ex-spouse as beneficiary for an available death benefit. Rev. 2/23 … NYSLRS pensions are considered …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage 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)
… 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-119Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalOpinion 2000-9
… their officers and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is … 34 AD2d 351, 312 NYS2d 252; 1986 Opns St Comp No. 86-11, p 18; 1985 Opns St Comp No. 85-44, p 59). We have, for example, … criteria as he or she is performing services. August 4, 2000 James E. Downey, Esq., Attorney at Law County of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… (County Law, §301[8]). Costs not included within the definition of "system costs" are municipal expenses which may … we have previously expressed the opinion that the definition encompasses the actual costs of both acquiring and … 90-51, p 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Required Documentation
… your connection to the owner by submitting the following documents: Copy of a child’s birth certificate or legal adoption order (if under age 18). Proof of the claimant’s age, such as birth certificate, driver’s license or other …
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 … reduced for retiring between age 55 and 62 with less than 30 years of credited service (see Reductions for …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsSocial Media Use Policy
… by the social media provider and not OSC. Their placement does not constitute an endorsement of the content, viewpoint, …
https://www.osc.ny.gov/help/social-media-use-policyAvailable Options – Regional State Park Police 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 … Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire 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/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1822/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 … 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/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides for the maximum … initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit … initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – New Career Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsState Comptroller DiNapoli Releases Municipal Audits
… documentation. The clerk-treasurer also did not file payroll tax reports or remit payments totaling $40,837 and, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1