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Partial Lump Sum Payment – State Police Plan
… retirement; and Retire with a service retirement benefit (not a disability benefit).* Choosing a Lump Sum Payment You … Lump Sum Payment Amounts The amount of the PLS payment available to you is a percentage of the actuarial value of … tax consequences may apply in some situations. … State Police Plan information for PFRS Tier 2 5 and 6 members under …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… approximately $780,000. Key Findings The Treasurer did not issue press-numbered duplicate receipts, did not record the dates on which moneys were received, did not perform bank reconciliations for the first nine months of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationState Agencies Bulletin No. 1990
… (PEF), the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA), and Council 82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… 2013 through March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsClifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … not perform an independent reconciliation of cash sales to deposits or review the work of those who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152State Agencies Bulletin No. 1975
… for hourly employees and provide instructions for payments not processed automatically, including increases for … the counties of Nassau, Suffolk, or Westchester will not be automatically processed. Agencies must process these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… in Erie County and has a population of approximately 20,400 residents. The Town is governed by a five-member … year, budgeted appropriations totaled approximately $20.2 million. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Eldred Central School District - Financial Condition (2018M-138)
… complete report - pdf] Audit Objective Determine whether District officials properly managed the District’s financial … had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies … they planned to take corrective action. … Eldred Central School District Financial Condition 2018M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138State Agencies Bulletin No. 1060
… stub and direct deposit advice statement. Refunds are not subject to taxes or deductions and will not be charged to the agencies appropriations. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a … of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report … today by State Comptroller Thomas P. DiNapoli. This was the slowest annual growth seen since the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if internal controls were adequate to ensure that Company moneys were safeguarded for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303State Agencies Bulletin No. 1987
… overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … the new Time Entry Overtime Earnings Codes in Institution Pay Period 19L, checks dated 12/30/2021. Eligibility Criteria … Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CH5 Covid-19 OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainWyoming County Industrial Development Agency – Project Management (2015M-62)
… approximately $873 million. Key Findings WCIDA did not adequately evaluate, approve or monitor projects, and did not properly bill for administrative fees; did not consistently follow criteria established in the Uniform …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectContributing Toward Your Retirement – Regional State Park Police Plan
… annuity when you retire. Annual Wage Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% $75,000.01 to $100,000 5.75% More than $100,000 6% There will be some exceptions. For …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementOpinion 99-13
… inspecting or enforcing the permitted activity, and may not be charged to offset the cost of general governmental … between the total expenses and total permit charges is not required (see, e.g., Suffolk County Builders v County of … the cost of issuance, inspections and enforcement and may not be charged to offset the cost of general governmental …
https://www.osc.ny.gov/legal-opinions/opinion-99-13