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Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the … No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. … bank reconciliations and include these along with a copy of the bank statements in her monthly report to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Examples – 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 early retirement age of 42 (the age he or she would have had 20 years of service …
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime that can be included in your FAS …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Regional State Park Police Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period … more than 20 percent. Any amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment … in your FAS calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Police and Fire Plan
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime is limited to 15 percent of your …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – En-Con Police Officers Plan
… Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/limitationsEligibility, the Benefit and Filing – New Career Plan
… to retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. …
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 12-month period used in the FAS …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tier 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime that can be included in your FAS …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if: Your date of membership is before April 1, 1972, and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime that can be included in your FAS …
https://www.osc.ny.gov/retirement/publications/1511/limitationsState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
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 … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
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
… bonds and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major … authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 billion of new money and … of which is for refunding purposes. The anticipated sales in the third quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) … unrestricted fund balance was reported as being within the legal limit for the past five years, the unrestricted fund …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a champion for justice, one of the brightest legal minds in American History and a passionate defender of the U.S. Constitution. She was a trailblazer for women and …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgIX.12 Overview – IX. Federal Grants
… Government and states. More information on this Federal statute, can be found in the following links: …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… "This budget reflects stronger economic times and assists individuals and families who have not … This budget reflects stronger economic times and assists individuals and families who have not …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetBellmore-Merrick Central High School District – Payroll (2023M-87)
… (District) officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87XV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview