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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of Franklin … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsRetirement System Membership – Special 20- and 25-Year Plans
… 2009, and members who joined from January 9, 2010, through December 31, 2014: You are covered by the special plans in … adopting this plan, whichever is later (you must file your election in writing with the Office of the State … it. Withdrawing from a Special Plan You may withdraw your election to participate in a special plan after one year has …
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 he or she would have had 20 … member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have had …
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated …
https://www.osc.ny.gov/retirement/publications/1642/limitationsEligibility, the Benefit and Filing – New Career Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … period by more than 20 percent. Any amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated …
https://www.osc.ny.gov/retirement/publications/1515/limitationsTown of Pulteney – Financial Management and Information Technology (2012M-177)
… or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the water … notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, … segregated and/or supervisory oversight controls are in place. Conduct an annual audit of the records of the Town …
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)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
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 … deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … in a timely manner. Town of Owasco – Financial Management and Procurement (Cayuga County) The board did not effectively …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion Through July
… the pandemic, which is driving both unanticipated spending and declining tax receipts. Washington’s continued delay on … response leaves the state, local governments, nonprofits and others with increasingly difficult questions on how to … need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases Municipal Audits
… in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Middleport – Water and Sewer Rents (2013M-313)
… The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The Village is … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… passwords, and limiting administrative access. Monitor compliance with and enforce the District’s acceptable-use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Saratoga … Additionally, the city excluded seasonal employees and new hires starting in June or after from the training. Albany … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2DiNapoli: State Pension Fund Releases Annual Investment Return
… pension fund’s diverse investments, members, retirees and beneficiaries can rest assured their pensions are … that challenges lie ahead, with concerns over a recession and potential interest rate increases, but the state pension … March 31, 2023, the Fund had 44.14% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnDiNapoli Releases Bond Calendar for Third Quarter
… City and their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … for refunding purposes. The anticipated sales in the third quarter compare to past planned sales of $7.43 billion during … City and their major public authorities during the third quarter of 2025 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterAvailable Options – Article 14 Benefits
… retirement benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under … — Full* This option will provide you with a reduced monthly benefit for your lifetime, and is based on your birth … 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/1644/available-optionsJoin Our Team as a State Program Examiner!
… Effectuate Positive Change for New Yorkers Auditing is the heart of our work at the State Comptroller's office. … Is intrinsically rewarding work A Career That Invests in Me Offers competitive salaries and benefits Has a robust … Life Hybrid work environment Flexible schedule What We Offer We offer defined career paths, including …
https://www.osc.ny.gov/jobs/sgaTax Cap Compliance
… General Information for Filing: File tax cap compliance form online (Accessible only to filing entities) … Instructions [pdf] Instructions for reporting tax cap compliance data [pdf] Education Law 2023-b [pdf] Contact Call … option 1. Questions related to completing the Tax Cap Compliance form – Select option 3. Email us at …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170