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State Comptroller DiNapoli Releases Municipal Audits
… general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 … credit card purchases exceeded the travel meal allowance by $5,047. The board approved 28 charges totaling $5,786 for … did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … $ 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… or have mitigating oversight. The Board should ensure that interim financial reports are reviewed to detect errors in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectLeaves of Absence – En-Con Police Officers Plan
… usually receive up to one year of service credit for each accident while on Workers’ Compensation leave. … EnCon Police …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceOut-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6City of White Plains – Claims Auditing (2016M-367)
… July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Webster Public Library - Board Oversight (2018M-125)
… agreed with our recommendations and indicated they planned to initiate corrective action … Webster Public Library Board …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
WaterfordHalfmoon Union Free School District Financial Management 2017M243
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Ending Your Membership – Police and Fire Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited service and seven … employment” means paid service as an officer or employee with an employer that participates in the New York State and …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipFull- and Part-Time Service Credit – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditEnding Your Membership – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you join, there are five ways your membership can end: If you do not have at least … withdraw your membership ; If you transfer your membership to another New York State public Retirement System; If you retire; or If you die. “Public employment” means paid service as an officer or …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and … no recommendations as a result of this audit. … George F Johnson Memorial Library Library Expenditures 2016M214 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Ending Your Membership – Career Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membershipLeaves of Absence – Regional State Park Police Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without …
https://www.osc.ny.gov/retirement/publications/1867/leaves-absenceEnding Your Membership – New Career Plan
… Once you join, there are five ways your membership can end: If you do not have at least five … service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membership