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New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… chaos and tragic loss of life in Charlottesville are a warning and a wake-up call. Violence and intolerance are … The chaos and tragic loss of life in Charlottesville are a warning and a wakeup call …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaAmagansett Union Free School District - Procurement (2018M-206)
… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206XIV.14.B Capital Assets – XIV. Special Procedures
… assets Treatment of infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsReal Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' … exempted from taxation certain property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingOne-Year FAS – Police and Fire Plan
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … types of payments are not considered regular compensation and, in most cases, will not be included in your FAS …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… agency for the collection of court-ordered restitution, surcharges and administrative fees for probation and … enforcing timely collections of restitution, designated surcharges and electronic home monitoring fees. Formally …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10One-Year FAS – Career Plan
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … types of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … have three months from the date it is offered to retire and receive the additional benefit. Once you’ve opted in, you … year of creditable service beyond 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 percent of your …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … types of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … types of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasWillsboro Fire District – Financial Controls (2014M-156)
… distinct and separate from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … annual audit of the Treasurer’s records and document the results in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156McConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash … from the Treasurer. Audit claims and include a resolution in the Board meeting minutes that specifies the claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire … to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. Disbursements for … Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills and performs …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Educational Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES … plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building … adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m