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Opinion 2000-3
… in the opinion. IMPROVEMENT DISTRICTS -- Establishment (filing town special district final orders with State Comptroller) STATE COMPTROLLER -- Powers and Duties (filing town special district final orders) TOWN CLERK -- Powers and Duties (filing town special district final orders with State …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Payroll Improvement Project Bulletin No. PIP-015
… Purpose The purpose of this bulletin is to inform agencies of changes … Employees who currently hold more than one job and who are paid via direct deposit in at least one job may need to … dated March 25, 2021 and March 31, 2021. If the employee has not made a selection, the changes to the direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Comptroller DiNapoli Releases Municipal Audits
… users more than was necessary. Town of Union Vale – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic data. Adopt a Data Backup … for backing up and any other important details relating to the process (e.g., file-naming conventions, method of … There are several steps entities can take to improve their ability to quickly restore electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Technology (Steuben County) Auditors found that the board did not adopt information technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement with the IT …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1City of Mechanicville – Audit Follow-Up (2012M-162-F)
… report released in February 2013. Background The City of Mechanicville is located in Saratoga County and has … City of Mechanicville Audit FollowUp 2012M162F …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fOne-Year FAS – Career Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
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 unless the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
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 the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been provided. A … Basically a claim is a demand presented for the payment of money due for goods that have been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a … Town of Colchester Financial Condition 2016M376 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… control and periodically reconcile it with individual customer accounts. Perform an annual audit of the Receiver’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… City: New York State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsAddison Central School District – Financial Condition (2016M-30)
… is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, Troupsburg, Tuscarora and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154