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One-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the … Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the … Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the … Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasRetirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request … Life Allowance retirement benefit using current earnings and service information. If the dates of marriage are … accrued during the marriage. Include the date of marriage and date of commencement of the divorce action in the …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements were made for authorized …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialNew 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 management practices for the period July 1, 2014 through November 30, 2015. … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… enrollment and billing process for the period July 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board … residency. However, we found nine students’ files did not contain the required proof of residency; three instances …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and … had not attended mandatory training required by New York State Town Law. The District did not always use competitive … ensure that purchases are made in accordance with New York State General Municipal Law and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash … from the Treasurer. Audit claims and include a resolution in the Board meeting minutes that specifies the claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialCortland County – Public Water Supplies (2016M-318)
… public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population … 15 towns and three villages. Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesLancaster Central School District – Financial Condition (2016M-101)
Lancaster Central School District Financial Condition 2016M101
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationMount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected … the year and address any significant variances in a timely manner. Return moneys improperly transferred from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Bradford Central School District – Financial Management (2016M-253)
… million. Key Findings The Board and District officials have not adopted realistic budgets or effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… claims to ensure that all vouchers are properly itemized, show evidence of department head approval and include …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8State Agencies Bulletin No. 1907
… Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemComptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … over accounts to ensure that funds are properly accounted for and payments are only made for appropriate business …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits