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Town of Pendleton – Capital Projects (2024M-72)
… take corrective action. Appendix 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)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85State Comptroller DiNapoli Releases School District Audits
… annual budgets, or board meeting minutes as required. Hancock Central School District – Non-Resident Student … physical IT assets and non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors found that 235 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… in the initial audit report, but additional action is still required. Of the initial report’s four audit …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeComptroller DiNapoli Releases School District Audits
… of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to determine if these procedures were being followed … officials should improve their accounting practices to accurately report fund balance. While the district’s …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Examples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public employment. The member can apply for a vested retirement benefit at the …
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 12-month period used in the FAS calculation … if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Regional State Park Police Plan
… date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the … limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Police and Fire Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – En-Con Police Officers Plan
… date of 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 …
https://www.osc.ny.gov/retirement/publications/1822/limitationsEligibility, the Benefit and Filing – New Career Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … a reduced benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingLimitations – New Career Plan
… date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the … is limited to 15 percent of your salary in any given year. Tier 6 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
… date of retirement. Tier 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the … is limited to 15 percent of your salary in any given year. Tier 6 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)
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period …
https://www.osc.ny.gov/retirement/publications/1511/limitationsState Comptroller DiNapoli Releases Municipal & School Audits
… requirements or maintain adequate supporting documentation for the purchases. Auditors reviewed 30 contracts totaling … also did not maintain contract pricing documentation for 13 contracts totaling $471,156 or safeguard the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile device environment for the … and implement a multiyear financial plan. Establish comprehensive policies and procedures for mobile devices. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesDiNapoli: State Pension Fund Releases Annual Investment Return
… P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was -4.14% for the … “Recent months have been trying for investors, but thanks to the state pension fund’s diverse investments, members, … rate of return is 5.9%. The Fund’s annual valuation date is tied to the state fiscal year. The New York State …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnComptroller DiNapoli Releases School District Audits
… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379