Search

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Filing the Resolution – Reporting Elected and Appointed Officials

… You can use Retirement Online to electronically file the information that is listed on your Resolution instead of … each member reported. To begin your online filing, sign in to Retirement Online . From your Account Homepage, under … Security Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolution

2019 Financial Condition Report – 2019 Financial Condition Report

… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York … than a decade, however, economic risks are growing. This report can help New Yorkers better understand the State’s … State’s structural budget imbalance. Read More About this Report This report provides citizens with an overview of the …

https://www.osc.ny.gov/reports/finance/2019-fcr

Pine Valley Central School District - Financial Management (2019M-35)

… fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Poughkeepsie City School District – Information Technology (2019M-166)

… with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

Determine whether the Board and District officials properly managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Town of West Seneca - Capital Project Management (2019M-195)

… Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the estimated cost and … Determine whether the Town properly planned and managed a capital project …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts from recreational activities for the period January 1, 2013 through June 17, 2014. … Department cash receipts or implemented procedures to provide guidance for employees when recording …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Humphrey Fire District – Financial Controls (2014M-37)

… Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and … OSC since 2008. The Board does not audit the financial records annually. Key Recommendations The Treasurer should … The Board should conduct an annual audit of the financial records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… collections at the Community Activity Center, including recording, depositing and remitting cash receipts. …

https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228

Town of Nanticoke – Financial Condition Management (2017M-186)

… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is governed by … capital plan or a fund balance policy. Key Recommendations Adopt budgets that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

Leaves of Absence – State Police Plan

… any documentation you have from your employer. If you are in a membership tier that is required to contribute, you will …

https://www.osc.ny.gov/retirement/publications/1518/leaves-absence

More About This Retirement Plan – Article 14 Benefits

… benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by the New York … These benefits are available to Tier 3 New York State and Local Police and Fire Retirement System members who joined on or after … for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan

A Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits

… System, you are covered by a plan that provides important benefits. This presentation explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at retirement if you meet the … PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoli

State Agencies Bulletin No. 2405

… The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $360,000 for the 2026 calendar year. Effective Dates: Effective beginning Institution paychecks dated January 8, 2026, and Administration paychecks dated January 14, 2026. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2405-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary