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Vested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. … comprises five elected members and is responsible for the District’s overall financial management. The … each credit card purchase is limited to $2,500 and must be documented by submitting a receipt which specifies the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255SUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you … beneficiary of your choosing after your death. Filing To receive your vested retirement benefit at the earliest …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitEscalation – Article 14 Benefits
… each April at a rate equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. …
https://www.osc.ny.gov/retirement/publications/1644/escalationVested Retirement Benefit – New Career Plan
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitCUNY Bulletin No. CU-421
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). The HIRE Act expires on … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actWoodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … of fund balance. District officials generally agreed with our recommendations and have initiated or indicated they … planned to initiate corrective action. Appendix B includes our comments on issues that were raised in the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Fire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… between Empire and St. Francis. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … None Other Related Audits/Reports of Interest New York State Health Insurance Program: Payments Made to Stony Brook …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three individuals unnecessarily shared access to a user account with administrative permissions. As a result, users …
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 … to the Board. District officials generally agreed with our recommendations and have initiated or indicated they …
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
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Homeowners Association, Inc.
… personal files. We also found personal emails and family pictures on an iPad Homeowners purchased with grant funds. We …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125