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Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsState Agencies Bulletin No. 1970
… State Agencies Bulletin No 1970 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksVillage of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Retirement System Membership – Regional State Park Police Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipEast Moriches Union Free School District - Budget Review (B7-15-5)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable, except for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a … and available data. Review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… including ensuring work is performed in accordance with contracts prior to payment and reporting any variances … that department heads provide the Board and the Attorney with all contracts for review/approval, contracts are …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is … determine whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Payroll Improvement Project Bulletin No. PIP-009
… all agency PayServ users will be granted access to a test environment for PayServ v 9.2. Agency users will be able to test activities they deem to be important and will be required to test a set of activities OSC Payroll has identified as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingAbout Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of … offer employees an attractive benefits package, including a defined benefit pension . With a defined benefit pension, … (vesting) after accruing five years of service credit; Build a Cost-Of-Living Adjustment (COLA) into pensions to …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planBeekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately paid employees' …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services … through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardPutnam Valley Central School District – Information Technology (2021M-154)
… password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Mount Pleasant Central School District – Financial Condition (2015M-82)
… The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012 … October 21, 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mRichland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374State Agencies Bulletin No. 1206
… Data encryption of reports transferred to IOAGATE (the gateway between the mainframe and server) Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgrade25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384