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Available Options – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit payment … your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsState Agencies Bulletin No. 1735
… provide agencies with instructions for the new Additional Pay Earnings Code to be used when an employee’s annual salary … positions to $15.00 for State employees whose job location is within the five boroughs of New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employeesComptroller DiNapoli Releases Municipal Audits
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Auditors also … Auditors determined that the administrator did not always get a professional appraisal for estate houses before listing … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1017
… Instructions for Form W-2 require that the Retirement Plan Check box in Box 13 be checked for all employees who are … According to IRS Active Participant Rules (Notice 87-16, I.R.B. 1987-5), employees receiving retirement benefits from … As explained in Publication 590, limits on the amount that can be deducted do not affect the amount that can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2State Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Employee Benefits (Ontario County) District officials did not always accurately … Lindenhurst Union Free School District – Collections (Suffolk County) District officials did not ensure that funds … saved approximately $4,800 in travel expenses and sales tax. Additionally, the third-party purchase card vendor …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsFlorida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting … Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. Key … made to municipalities. The Clerk should review the DMV account and remit the balances due to the State and County. … …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Cleveland Hill Union Free School District – Financial Management (2017M-235)
… 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … fund balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling … excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… to a written agreement. The Department is governed by a Department President and a five-member Board of … did not receive all Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited … Board did not obtain an audit of the Department’s records by an independent public accountant, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Candor Central School District – School Lunch Operations (2015M-173)
… The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations … where possible, implement plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… within Steuben County. The District, which is governed by an elected five-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… through February 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Mid-Hudson Library System – Procurement (2016M-261)
… approximately $3.5 million. Key Finding The Library System does not verify that a vendor's quote is in agreement with … The Library System's purchasing policy does not address what internal procedures to use for purchases that do not require competitive bidding. Key Recommendation Modify …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Randolph Academy Union Free School District – Financial Management (2015M-248)
Randolph Academy Union Free School District Financial Management 2015M248
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Incarcerated and Death Matches
… $1.4 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesCazenovia Central School District – Financial Condition (2015M-327)
… District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327