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Vested Retirement Benefit – Career Plan
… benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit based on … file a retirement application within 90 days before you become eligible. If we receive your retirement application …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitCredit for Previous or Military Service – New Career Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Thousand Islands Central School District – Financial Management (2022M-201)
… corrective action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied use. The Land Bank funds … disbursements or profits from the sale of rehabilitated homes. There is no formal process to ensure a thorough and … and monitoring profits from the sale of rehabilitated homes. Review individual cash disbursements. Ensure that a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceEast Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Trumansburg Central School District – School Lunch Operations (2015M-171)
… The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… to ensure honey bees entering the State are healthy and free from disease. Additionally, Ag&Mkts did not have support …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… completed audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , … of the clerk-treasurer’s records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices … completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… and reserves balances are reasonable. From 2010-11 through 2014-15, the board appropriated an average of almost $2.2 million … fund balance to finance operations during 2013-14 and 2014-15. Auditors estimate that the district will realize an …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsOpinion 98-24
… assist the company's or department's general or emergency ambulance services, or to assist at a fire or other emergency …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 90-12
… Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v Board of Education of City of Yonkers , 46 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 under …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitHancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred … revenues in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years 2007-08 to 2011-12, and is now …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3