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Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … payroll, provided your employment has not been terminated by resignation, employer action, retirement or any other …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… credit for your previous public employment or military service. It is very important that you claim all the service you are entitled to receive as early as possible, because records documenting your previous service may be lost or destroyed with the passage of time. …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-servicePalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
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)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools …
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)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
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)
… July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today … Local sales tax collections in New York state increased by 03 in January compared to the same month in 2023 according …
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
… The claims auditing process is known as a "super control" because, when conducted effectively, it can identify … school district has a strong claims auditing process, the control consciousness of its staff is enhanced, because … or establishing a claims auditing position can enhance the control environment of your organization. OSC will be pleased …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWhat is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected … deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has …
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)
… reported operating expenditures of $33,209 for 2012. Key Findings The Board’s code of ethics is inadequate and the … annual foreign fire insurance report for 2012 with OSC. Key Recommendations Review and revise the code of ethics 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)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialConesus 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-46Provisions for an Accidental Death Benefit – World Trade Center Presumption
… by filing an Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims … (RS6047-N) by September 11, 2026; You retired under a service or disability retirement; You have been retired 25 years or less at the time of your death; and It is determined that the cause of death was the result of a …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitQuogue Union Free School District – Financial Condition Management (2017M-196)
… Board and District officials effectively managed general fund balance for the period July 1, 2012 through June 30, … $874,000 (13 percent) from 2012-13 through 2016-17. The retirement contribution reserve may be overfunded. Key Recommendations Develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanPleasantville Union Free School District – Financial Condition (2015M-311)
… 10, 2015. Background The Pleasantville Union Free School District is located in the Village of Pleasantville in … Pleasantville Union Free School District Financial Condition 2015M311 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sodus Central School District – Financial Management (2016M-392)
… unused because of overestimated expenditures. The District does not have a written plan detailing the appropriate and … are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to monitor the status of all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly contacting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance