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Ordinary Death Benefit – Career Plan
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCredit for Previous or Military Service – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Credit for Previous or Military Se
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… 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/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Credit for Previous or Military Service
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Credit for Previous or Military Service
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension … $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income … employed or retired during that period. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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/1511/credit-previous-or-military-serviceSag Harbor Union Free School District – Child Care Program (2016M-211)
… an official fee schedule, who is eligible for financial assistance, how past due accounts are to be collected or the … The Director did not maintain a separate record for each family to document if the full or reduced Program rates … to be maintained. Maintain detailed records for each family, including a completed registration form for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Ontario County. The District, which operates four schools with approximately 1,900 students, is governed by an elected … classified as unrestricted fund balance. Adopt budgets with realistic estimates of appropriations and appropriated … the balances are necessary, reasonable and in compliance with statutory requirements. To the extent that they are not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… three- to five-year period that addresses the anticipated timeline for completion of capital improvements, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Trumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s … 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-171East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial … November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … Buffalo City School District Special Education and Grant Administration …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by … has slowed significantly, with a nearly flat increase this January compared to last year when inflation was more than … sales tax collections in New York state increased by 03 in January compared to the same month in 2023 according to data …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearConclusion – Improving the Effectiveness of Your Claims Auditing Process
… A thorough and deliberate claims auditing process also builds taxpayer confidence in the operations of their local … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of … you may have. Legal questions can be directed to OSC’s Division of Legal Services at 518-474-5586. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWhat is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the … December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in … and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial