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Bellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the … audit period. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Limitations – Regional State Park Police Plan
… limited to 15 percent of your salary in any given year. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Police and Fire Plan
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – En-Con Police Officers Plan
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … 20 percent will be excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1822/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1511/limitationsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and improved budgeting, continued reliance on fund balance to fund operations increases the risk of future deficits and … tested, confirming that the district's control system is not working properly. Records reviewed contained 16 errors …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsRetirement System Membership – Special 20- and 25-Year Plans
… membership in the New York State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are … in your Member Annual Statement, or you can contact us to verify your plan coverage. Members who joined before July … in a special plan after one year has passed. If your date of membership is January 1, 2015, or later, and you are …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipExamples – Article 14 Benefits
… public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age … not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a … percent for each of the 5 years the benefit begins prior to his or her early retirement age of 60). Example: A member …
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1642/limitationsEligibility, the Benefit and Filing – New Career Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … your benefit will be 1/50th (2 percent) of your FAS for each year of service credit. With less than 20 years of … your benefit will be 1/60th (1.66 percent) of your FAS for each year of service credit. If you made voluntary …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingLimitations – New Career Plan
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1515/limitationsTown of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is … or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … implement, or monitor internal controls over the Town’s financial activities. The Supervisor did not provide …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Comptroller DiNapoli Releases Municipal Audits
… County) Although the clerk recorded, deposited, remitted and reported all tax collections, she did not always record … in a timely manner. Town of Owasco – Financial Management and Procurement (Cayuga County) The board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion Through July
… or 6.8 percent, lower than a year ago. Receipts from PIT withholding were 1 percent, or $133.1 million, below the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases Municipal Audits
… over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is not … adequately safeguarded information technology assets. Newark Valley Fire District – Board Oversight (Tioga County) …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313