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Overview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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 during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire 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 during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1512/overviewTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other municipalities. Determine if Justice … of supervisory review and approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsInternal Control
… State Comptroller Policies and Procedures Advisories Guide to Financial Operations Certification of Internal Controls … incorporates the increasing use of information technology to carry out critical government operations, recognizes the …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialState Comptroller DiNapoli Releases Local Government Audits
… New York State Comptroller Thomas P. DiNapoli announced the … New York State Comptroller Thomas P DiNapoli announced the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity (14.45%), …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Earlville – Collections (2024M-128)
… issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Dutchess County – Contract Monitoring (2023M-142)
… whether Dutchess County (County) officials ensured that contracted vendors provided services in accordance with … not obtain reasonable assurance that certain services with contracted vendors were provided in accordance with contract … whether Dutchess County County officials ensured that contracted vendors provided services in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Border City Fire District – Board Oversight (2024M-137)
… all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
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)
Watertown City School District Financial Condition 2016M85
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City … violations after a violation is more than 10 days past due or set a benchmark for collection rates. Officials have …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Town of Byron – Procurement (2024M-11)
… complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. Key Findings The Town Board (Board) and Town officials did not always comply with GML Section 103 … complied with New York State General Municipal Law GML and Town policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182East Meadow Union Free School – Overtime (2022M-118)
… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118