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City of Watertown – Information Technology (2017M-184)
… of Audit The purpose of our audit was to determine whether City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… review the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is … budgets, having relied on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The purpose of our audit was to review the District’s employee compensation and benefits transactions with the aid … Auburn Enlarged City School District Employee Compensation and Benefits 2017M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. … directly to the Board. Establish and appoint an audit committee. Ensure that District officials issue an RFP for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Opinion 95-5
… surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 Note that …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2000-9
… -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL MUNICIPAL LAW … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Comparison of ERS Benefits
… 30 years). See Tier 6 Member Contributions. Retirement Age Full benefits at age 62. Retire as early as age 55. Benefits … reduction with at least 30 years of credited service. Full benefits at age 62. Retire as early as age 55. Benefits … leave Payments made as a result of working vacation Any form of termination pay Payments made in anticipation of …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Agencies Bulletin No. 2379
… The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Corporate Governance
… directors who exercise rigorous oversight of strategy, continually evaluate company management, and … business environment with resilience and integrity. Technology, Artificial Intelligence (AI) & Cybersecurity As … see the New York State Common Retirement Fund's ESG Strategy . Corporate Governance Stewardship Reports 2025 | …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceAvailable Options – New Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … savings contributions on deposit)This option will provide you with a reduced monthly benefit for your lifetime. At your …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … savings contributions on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … savings contributions on deposit)This option will provide you with a reduced monthly benefit for your lifetime. At your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… monthly retirement benefit. However, if you die after the full initial value amount has been paid out to you, no … benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a reduced monthly … will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1512/available-options