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Overview – Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime if earned in the period used …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1512/overviewDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the … that the estimated value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterEstablishing the Standard Work Day – Legacy Reporting
… the amount of time per day a full-time employee in that title would be required to work. You must establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish different …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayHewlett Bay Fire District
… of our audit was to assess the District’s procedures for procuring professional services and internal controls over information technology for the period January 1, 2013 through February 28, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 are approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMechanicville City School District – Financial Condition (2017M-93)
… through January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and … Mechanicville City School District Financial Condition 2017M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violations. Key Recommendations Establish a standard benchmark collection rate with which to periodically …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Brushton-Moira Central School District – Financial Condition (2015M-340)
… one school with approximately 800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Village of Savona – Board Oversight (2015M-328)
… a population of approximately 830. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… approximately 36,000 residents. The Village is governed by an elected five-member Board of Trustees. Its general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mBoquet Valley Central School District – Procurement (2021M-132)
… contracts totaling $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. … Procure purchase contracts exceeding the competitive bidding threshold in compliance with statutory requirements. … Procure goods and services not subject to the competitive bidding requirements in compliance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Wayne Central School District – Property Disposal (2021M-161)
… disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, District officials do not have … written policy and detailed procedures for the sale and disposal of District property to ensure that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and in a …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180