Search
One-Year FAS – Career Plan
… calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately … made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for time not …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… no later than the first of the month following your 62nd birthday. If you are over age 62 when your employer adopts …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless … higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS … Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless … higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS … Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
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 … statutory limit. The District used 973 more gallons of unleaded fuel and 341 more gallons of diesel fuel than it …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialGroton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
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)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
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
… small additions to the city’s workforce in areas of need or for expanded services. The city chose not to take … assistance in the current fiscal year only, a continuation of a budgeting practice that habitually underestimates the … creates a risk to balanced budgets in the coming years. My team is analyzing the budget and will issue an analysis …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAkron 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-24Town 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 through June 30, 2016. … 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-416Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCounty of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Tully Central School District – Financial Management (2016M-359)
… and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The … 570 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update plans based …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWarsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278