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Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… responsibility for ensuring that the transactions are safely conducted and monitored. Authorize and approve all …
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
… a long-term financial or capital plan. Chautauqua County – Court and Trust The records maintained by the director of finance were generally … required. Auditors also identified 90 actions totaling $4,405 that improperly remained in the director of finance’s …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion Through July
… last year, according to the July cash report issued today by State Comptroller Thomas P. DiNapoli. “The shift of … and declining tax receipts. Washington’s continued delay on further federal response leaves the state, local …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … sales of $7.43 billion during the second quarter of 2025, and $6.41 billion during third quarter of 2024. The … their major public authorities during the third quarter of 2025 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases School District Audits
… established the budget for the three school buildings and garage renovation project. In addition, work was completed … supported by adequate documentation and properly audited. South Glens Falls Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Examples – 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/examplesRetirement System Membership – Special 20- and 25-Year Plans
… for New York State or any municipal employer in the State, membership in the New York State and Local Police and Fire … a special plan after one year has passed. If your date of membership is January 1, 2015, or later, and you are covered … members under Sections 384 384d and 384e Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipLimitations – Career Plan
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1642/limitationsEligibility, the Benefit and Filing – New Career Plan
… 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even … the maximum pension portion of your retirement benefit is 75 percent of your FAS. The maximum pension payable to …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingLimitations – New Career Plan
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of … immediately preceding your date of retirement. Tier 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – Regional State Park Police Plan
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – State University Police Plan
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1823/limitationsOverview – State University Police Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … restrictions may apply. Regular salary; Overtime earned for each year in the period used in the FAS;* Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1823/overviewLimitations – Forest Rangers Plan
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1864/limitationsLimitations – En-Con Police Officers Plan
… membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any amount in excess of … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in …
https://www.osc.ny.gov/retirement/publications/1822/limitations