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Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Franklin – Financial Condition (2018M-8)
… through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax …
https://www.osc.ny.gov/state-agencies/payrollSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately certify the Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Service Retirement Benefits – Special 20- and 25-Year Plans
… benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of … 1% of their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is … Malta Ridge Volunteer Fire Company Inc Controls Over Financial Operations 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialSmithtown Fire District – Capital Project (2014M-231)
… June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and separate … from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square miles and … companies and one emergency services squad. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231State Comptroller DiNapoli Releases School District Audits
… required. Hancock Central School District – Non-Resident Student Tuition (Delaware County) Officials did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board approved NRT … balance was $3.3 million, which exceeds the 4% statutory limit by 8 percentage points. District officials improperly …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsComparison of ERS Benefits
… at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsXII.6 Overview – XII. Expenditures
… on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith Kaye … difficult decisions and rightly pushed the boundaries of the law and tradition. Her contribution to New York will … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeVendor File Advisory No. 13
… should register a disregarded entity using the Office of the State Comptroller’s Disregarded Entity Registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationAvailable Options – Article 14 Benefits
… or sooner, after retiring), nothing will be paid to any beneficiary. Joint Allowance — Full* This option will provide … lifetime, and is based on your birth date and that of your beneficiary. After your death, your beneficiary will receive the same monthly amount (without …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsJoin Our Team as a State Program Examiner!
… can operate more efficiently and effectively. Build Your Career With Us As our analyses touch on all facets of New … including the Certified Public Accountant credential. Your Career Wish List A Career With Purpose Results in positive social change Is … Build a Career at the State Comptrollers office as a State Program …
https://www.osc.ny.gov/jobs/sgaState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … users more equitably if they serviced the water meters. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… District , Harpursville Central School District , Southold Union Free School District and the Webster Central School … future deficits and financial condition problems. Southold Union Free School District – Leave Accruals (Suffolk County) … District Harpursville Central School District Southold Union Free School District and the Webster Central School …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0