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Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. … Clarence Fire District Purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… manage the financial condition of the town-wide general fund. The Board did not adopt structurally balanced budgets; … and reliance was placed on non-recurring revenues such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… payments. Key Findings Officials did not always properly calculate employees’ leave accruals, accurately pay …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for … status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72New York State Payroll
… Payroll Calendars 2025-2026 Agency Submission Schedule Tax Refund Calendars for Workers' Compensation Forms PayServ …
https://www.osc.ny.gov/state-agencies/payrollComparison of ERS Benefits
… subject to limitations. FAE Limitation The earnings in any year cannot exceed the average of the previous two years by … FAE calculation. The limit increases by 3% each calendar year (January 1 – December 31). See Overtime Limits for Tier … in the FAE calculation. The limit increases each calendar year (January 1 – December 31) based on the consumer price …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” … 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-kayeXII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewRetirement System Membership – Special 20- and 25-Year Plans
… in your Member Annual Statement, or you can contact us to verify your plan coverage. Members who joined before July … from a Special Plan You may withdraw your election to participate in a special plan after one year has passed. … 384-d, you may withdraw at any time. However, if you wish to elect a different plan, you must withdraw from 384-d …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipLimitations – 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 … more than 20 percent. The 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/1512/limitationsLimitations – En-Con Police Officers Plan
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … 20 percent will be excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1822/limitationsLimitations – 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
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
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 … more than 20 percent. The 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/1511/limitations