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Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 Sections 370a 371a and …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceSag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …
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)
… October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … PalmyraMacedon Central School District Reserves and Fund Balance 2015M336 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationEast 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-andTrumansburg Central School District – School Lunch Operations (2015M-171)
… Key Findings The majority of the costs of producing a meal equivalent are driven primarily by the personal service …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… “With overall growth having moderated over the course of 2023, local officials should remain cautious in their … York City’s collections totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city collections in the rest of the state totaled $910 million, a decrease of -2.8%. Fewer …
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
… being exercised in a diligent and thorough manner. When a local government or school district has a strong claims … funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper or … also builds taxpayer confidence in the operations of their local government or school district. Allocating resources to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were … located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Quogue Union Free School District – Financial Condition Management (2017M-196)
… fund balance for the period July 1, 2012 through June 30, 2017. Background The Quogue Union Free School District is … appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the ensuing year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mProvisions for an Accidental Death Benefit – World Trade Center Presumption
… beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery or cleanup. Your … to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster (RS6418-W) if: You, or your … in the event of your death, filed an Application for World Trade Center Notice (RS6047-N) by September 11, 2026; …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… loan balance at retirement. The approximate reductions are for calendar year 2024. The amount of the reduction changes …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanWestchester County – Budget Review (B18-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialWhat is the Real Property Tax Cap?
… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
Raquette Lake Fire District No 3 Internal Controls 2013M379
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory