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Overview – Career Plan
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1513/overviewState Comptroller DiNapoli Releases Local Government Audits
… and capital plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… and examine the effectiveness of its collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Chappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. … our recommendations and have initiated or they planned to initiate corrective action. … audit school Chappaqua fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69East Meadow Union Free School – Overtime (2022M-118)
… not properly approve, monitor and control overtime worked by Department employees. The Department’s overtime costs were … Department’s overtime budget from 2018-19 through 2021-22 by $1,107,396. District officials did not ensure that written … the increased overtime will also increase the amount owed by the District annually to the State, for its share of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Pompey Hill Fire District – Financial Management (2021M-136)
… established and managed capital reserve funds, ensured records were audited and annual reports were filed timely. … established and managed capital reserve funds ensured records were audited and annual reports were filed timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions did not always match records provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… of the Mayor and a Village Trustee, with neither official retaining custody of the signature file or being … sign all checks, and the facsimile signature file of an official that is used as a second signature should only be used in the official’s presence and should be kept in his/her possession …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mWayne Central School District – Property Disposal (2021M-161)
… officials do not have assurance that they received the best value for this property. We noted similar deficiencies … District property to ensure that the District receives the best possible value for its surplus property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Boquet Valley Central School District – Procurement (2021M-132)
… of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always … in accordance with Board policies and applicable statutory requirements. Officials did not procure: One purchase … competitive bidding threshold in accordance with statutory requirements. Seven contracts (47 percent) totaling $71,692, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Establishing the Standard Work Day – Legacy Reporting
… or contract, the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( … vary significantly. Your governing board also establishes standard work days for your elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Palermo – Procurement and Fuel Inventory (2020M-100)
Determine whether Town of Palermo Town officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … levels and indicates when reserve balances will be used to finance related costs. … Watertown City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Brushton-Moira Central School District – Financial Condition (2015M-340)
… Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340