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Liberty Central School District – Financial Operations (2016M-25)

… Review all reserve balances and transfer excess funds to other needed reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. Monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Walden Fire District – Disbursements (2014M-184)

… Purpose of Audit The purpose of our audit was to determine whether … February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184

State Agencies Bulletin No. 1995

… Supvr 2 006776 7101500 Maintce Supvr 3 006800 7150300 Medical Assnt 021758 2587000 Medical Lab Tech 1 006083 6225100 Medical Lab Tech 2 006084 6225200 Medical Soc Wkr A 007221 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certain

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … Huntington Manor Fire District Cash Disbursements 2014M108 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

DiNapoli: State Pension Fund Value $206.9 Billion

… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …

https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billion

State Comptroller DiNapoli Releases School District Audits

… (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had … (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a … Without a secure e-record storage system in place, there is a risk that unauthorized changes or modifications could be …

https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… documenting all inspections conducted for pricing and scanner accuracy and packaged commodities and a listing of …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… Under this plan, you will receive additional benefits for service over 20 years if your employer adopted coverage … If your employer adopts either of these benefits, you are automatically covered. If your employer chooses to adopt … you would not be eligible for them. Note: This benefit is not available to Tier 3 members. The Section 384-e Benefit …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

State Comptroller DiNapoli Releases State Audits

… the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based … been partially implemented. Department of Transportation (DOT): Railroad Bridge Inspection Program (Follow Up) … audit report issued in December 2013 determined that DOT was not sufficiently monitoring whether the railroads …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0

Niagara Falls Water Board – Financial Management (2015M-141)

… January 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit … appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, wastewater and storm water …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

Keene Central School District – Transportation State Aid (2021M-63)

… officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings … officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for … The District did not properly file for transportation aid for seven buses. However, after we identified the risk of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Southern Cayuga Central School District – Financial Condition (2020M-77)

… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

CUNY Bulletin No. CU-113

… of the affected employees on the Auditor Correction Report. Payback of Salary Previously Withheld Information …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cuny

Overview – Career Plan

… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used …

https://www.osc.ny.gov/retirement/publications/1642/overview

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