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Vested Retirement Benefit – State Police Plan
… retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The date you are … year of service credit. The benefit is payable for life, and you may elect one of several pension payment options to … to file a retirement application when you become eligible and wish to receive your benefit. 1 Updated 5/22 …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… retirement age. Your benefit will be based on your service and your earnings as an active member. The date you are … a vested retirement benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th birthday. … year of service credit. The benefit is payable for life, and you may elect one of several pension payment options to …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitAudits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on … December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsBedford Central School District - Information Technology (2018M-164)
Bedford Central School District Information Technology 2018M164
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, … Paying for One Invoice on a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherComptroller DiNapoli Releases State Audits
… issued in January 2014 found the department was unable to meet the demands of its inspection frequency schedule, and … both existing and new establishments preparing food prior to obtaining the required inspection. In addition, the … of 82 inspectors was below recommended staffing levels. In a follow-up, auditors found department officials made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… Central School District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common … preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – Financial Condition … Central School District Cortland City School District Fort Edward Union Free School District Glens Falls Common …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 88-63
… COUNTY LAW, §§215(3), 550(2): Moneys received as gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the county treasurer. You ask about the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Audits
… residential services and issuing operating certificates. A program’s eligibility for certification is contingent on … that while DEC had been active in establishing programs to address invasive species, improvements in its oversight, monitoring, and communication relating to boat inspections, permits, and early detection and …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsOrleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board … is not committed to any payment before verifying that a sufficient appropriation is available. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346City of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. Starting in March … for each type of fuel. Since employees did not record the meter reading showing the total gallons dispensed to date, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1