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One-Year FAS – Career Plan
… 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months preceding … The following types of payments are not considered regular compensation and, in most cases, will not be included in your … anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for time not worked. The …
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
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for … you must have elected the benefit within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months preceding … The following types of payments are not considered regular compensation and, in most cases, will not be included in your … anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months preceding … The following types of payments are not considered regular compensation and, in most cases, will not be included in the … anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months preceding … The following types of payments are not considered regular compensation and, in most cases, will not be included in your … anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months preceding … following types of payments are not considered regular compensation and, in most cases, will not be included in the … anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… District officials properly administered the District’s length of service award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and applicable laws for the period … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
Halfmoon Hillcrest Volunteer Fire Department Financial Operations 2015M183
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)
… adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background The Fair Haven … an adequate annual audit. The Board did not prepare or adopt an annual budget. Key Recommendations Adopt financial policies and procedures that adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … for School Districts Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance from the State … of the State Comptroller’s Role Training on Property Tax Cap Reporting for School Districts Webinar On Demand …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … Webinar On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsInvestment Advisory Committee
… Tia Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former Executive …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeMcConnellsville Fire District – Financial Operations (2014M-19)
… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate … Board did not conduct a thorough audit of claims before they were paid. Key Recommendations Maintain accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Willsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Groton Central School District – Financial Management (2014M-288)
… Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… and capital plans specifying the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of 2016, more than 950 percent of the tax levy and … practices nullified its plan to spend fund balance as intended. Key Recommendations Determine a reasonable and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… methods when procuring goods and services and complied with statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law requirements, and whether Town officials … interest. Charge water system debt in accordance with the local law. Update computer policies, monitor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45