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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Serven Volunteer Fire Company – Board Oversight (2024M-97)
… the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the … Company officers agreed with our recommendations and have begun implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97State Agencies Bulletin No. 1704
… after January 1, 2019 will remain at the same amount for calendar year 2019. Dues amounts for part-time, annual … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCayuga County Community College – Information Technology (2013M-291)
… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student trustee. Key Findings The College does not have …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194City of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects … our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Town of East Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsSUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Administration paychecks dated January … paychecks dated January 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer … of the Office of the State Comptroller’s (OSC) approach to update affected employee records. Affected Employees … To inform agencies of the expiration of the HIRE Act employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actOrdinary Death Benefit – State Police Plan
… may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, … not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group-term life …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVested Retirement Benefit – Career Plan
… retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced benefit as early as the first of the month following your 55th birthday. …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … 1 2 3 Article 11 5 and 6 members under Section 375e Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … 11 5 and 6 members under Sections 375b and 375c Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitEscalation – Article 14 Benefits
… or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either … equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. However, a benefit …
https://www.osc.ny.gov/retirement/publications/1644/escalationVested Retirement Benefit – New Career Plan
… retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early retirement with a reduced benefit as early as the first of the month following your 55th birthday. …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… our audit was to assess the District’s financial condition and examine the internal controls over cafeteria operations … Fund balance has consistently been used for operations and officials have consistently overestimated budgeted appropriations and revenues. The school lunch fund has had recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not needed, which … which could expose the School’s IT assets to risk for unauthorized access, misuse or loss. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 the same as last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year