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Ordinary Disability (Section 362) – Career Plan
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … If you are 60 or older at the effective date of your disability retirement, your ordinary disability benefit would be equal to the benefit that would …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – New Career Plan
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … If you are 60 or older at the effective date of your disability retirement, your ordinary disability benefit would …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… announced today an estimated 13.02 percent rate of return for the New York State Common Retirement Fund (Fund) now … at an estimated $176.2 billion, the highest amount ever, for fiscal year ending March 31, 2014. “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … AUD 116 days late for 2008, 112 days late for 2009 and 374 days (more than a year) late for 2010. As of December …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if … accumulation of surplus fund balance. Schoharie County Court and Trust (2022-C&T-3) Auditors found the treasurer … maintained appropriate records, and properly reported court and trust funds as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … know whether the individual’s compensation is excessive in any given year. If it is excessive (e.g., more than …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli Releases Bond Calendar for First Quarter
… refunding and reoffering purposes. The anticipated sales in the first quarter compare to past planned sales of $9.11 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-46
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. … Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual … qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46State Comptroller DiNapoli Releases Municipal Audits
… not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 … 2021, identifying certain conditions and opportunities for town management’s review and consideration included … review progress in implementing the recommendations. Based on limited procedures, it appears that the town has made …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board … and has not adequately monitored the budgets. As a result, from 2014 through 2016, fund balance in the general fund … adopt IT breach notification policies and procedures, back-up procedures and a disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62More About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of Ogdensburg - Payroll Processing – (2014M-207)
… The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted … an elected seven-member Common Council comprising a Mayor and six Councilors. Key Findings City officials did not … records, but does not review the individual employee names and respective pay amounts for accuracy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the period June 1, … The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Overview – Improving the Effectiveness of Your Claims Auditing Process
… the information contained in this guide will be valuable to new board members and inexperienced claims auditors. This … that provide audit of claims requirements applicable to various types of local governments. In the case of cities, … claims auditing process. Therefore, Appendix B is intended to provide only general information, and you should consult …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewCohoes Public Library – Governance and Operations (2015M-259)
… financial reports that include complete budget-to-actual information, cash balances and all budget lines, revenues and …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259