Search
Seaford Fire District – Length of Service Award Program (2014M-319)
… our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialComparison of ERS Benefits
… System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: July 27, 1976 through August 31, … of public service. See Tier 5 Member Contributions. 3% – 6% based on annual earnings. Members contribute for all years … — Most ERS members are covered under the Article 15 Retirement Plan Coordinated Plan (Articles 14 & 15) With …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsXII.6 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief … boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeVendor File Advisory No. 13
… Service W-9 Form . For more information, please refer to the Guide to Financial Operations, Chapter X, Section 3.B Registering a …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationRetirement System Membership – Special 20- and 25-Year Plans
… in the New York State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for … and 6 members under Sections 384 384d and 384e Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipLimitations – Career Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Regional State Park Police Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Police and Fire Plan
… 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – En-Con Police Officers Plan
… membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings immediately preceding your date …
https://www.osc.ny.gov/retirement/publications/1822/limitationsLimitations – New Career Plan
… 12-month period by more than 20 percent. Any amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your … previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from the computation of your …
https://www.osc.ny.gov/retirement/publications/1511/limitationsFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… fund balance remaining as of June 30, 2013. Given the size of the District’s operations this is a dangerously low …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Pulteney – Financial Management and Information Technology (2012M-177)
… County and has a population of 1,285. The Town is governed by an elected Town Board (Board), which comprises the … development and monitoring of the annual budgets adopted by the Board. The Board has not adopted formal policies, and … deletions and changes made in the financial software used by the bookkeeper. Require that an inventory of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has … Village of Middleport Water and Sewer Rents 2013M313 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313DiNapoli: State Tax Revenues Down $3 Billion Through July
… extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyDiNapoli Releases Bond Calendar for Third Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarter