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Vested Retirement Benefit – New Career Plan
… as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early … as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your Vested …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 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/1513/vested-retirement-benefitVested Retirement Benefit – Career Plan
… as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62. … as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your Vested …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. … as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your Vested …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitCUNY Bulletin No. CU-421
… 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) Institution 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/city-university-new-york/cu-421-expiration-hire-actMonroe County – Golf Course Contract Management (2014M-111)
… is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages and the City of Rochester and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… practices for the period January 1, 2015 through March 2, 2017. Key Findings The Board has not adopted IT policies to …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… procedures to monitor projects and subleases and ensure compliance with agreement terms. Enforce recapture provisions …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsHomeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … evidence to demonstrate it used the items purchased with State monies for purposes consistent with the contract. … minutes. We did not find any Homeowners related documents on these devises, but we found evidence of personal use, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
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)
… to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through … before entering into and signing fire protection and ambulance service contracts. Key Recommendations Adopt a … to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Skaneateles – Claims Auditing (2024M-68)
Determine whether Village of Skaneateles Village claims were adequately supported appropriate and properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required pre-approval but were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … officials maintained complete and accurate inventory records for and monitored the Districts capital assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… parking spaces and grab bars mounted to the side and rear walls of accessible restroom stalls. 16 combined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Woodbourne Fire District – Board Oversight (2023M-98)
… level of fund balance. District officials generally agreed with our recommendations and have initiated or indicated they …
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-101