Search
Opinion 96-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Webster Public Library - Board Oversight (2018M-125)
… agreed with our recommendations and indicated they planned to initiate corrective action … Webster Public Library Board …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Ending Your Membership – Police and Fire Plan
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you … ; If you transfer your membership to another New York State public retirement system; If you retire; or If you die. … “Public employment” means paid service as an officer or employee with an employer that participates in the New York …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipEnding Your Membership – Regional State Park Police Plan
… an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1867/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… membership ; If you transfer your membership to another New York State public retirement system; If you retire; or If you die. …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipEnding Your Membership – En-Con Police Officers Plan
… membership ; If you transfer your membership to another New York State public retirement system; If you retire; or If you die. …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 1 Updated 10/22 … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 under …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipEnding Your Membership – Career Plan
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membershipEnding Your Membership – New Career Plan
… membership ; If you transfer your membership to another New York State public retirement system; If you retire; or If you die. …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipTown of Smithville - Annual and Claims Auditing (2020M-41)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … did not always have adequate supporting documentation for collections, including 23 of 48 deposits totaling … the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… resident school districts. Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the Board with tuition billing information … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … were spent. Despite the Board not adopting a credit card policy, nor authorizing credit card usage, the District … along with the amounts of the raises. Update the travel policy to include specific allowable lodging and meal rates …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B6-14-14) - Revised
… create a funding gap. The City continues to rely on fund balance for recurring expenditures. Revenue estimates for …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … approximately $112.5 million. Key Findings The Board did not adopt realistic budgets based on historical or known … have not developed written policies or procedures to formalize the process for calculating, reviewing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andMember Contributions – Legacy Reporting
… in a contributory plan; Contributions for military service credit, where applicable; Contributions mandated by … Tier 6 members (RSSL Article 15, as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member … distributed. These contributions are considered wages for Social Security purposes, are subject to New York State and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsTown of Perinton - Financial Management and Information Technology (2017M-232)
… Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive … or provide IT security awareness training to employees. In addition, we communicated sensitive information technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … approximately $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … that Lehman officials should have transferred to New York state. As of March 31, 2015, these funds totaled over $1 … remitted over $1 million of these funds to the state. Of the 72 payments (totaling $1,248,139) paid from …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits