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Ordinary Disability – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityPartial Lump Sum Payment – En-Con Police Officers Plan
… choose to receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum … benefit. Additionally, severe tax consequences may apply in some situations. Page updated 12/13 …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentPartial Lump Sum Payment – State University Police Plan
… choose to receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum … benefit. Additionally, severe tax consequences may apply in some situations. …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentPartial Lump Sum Payment – Forest Rangers Plan
… choose to receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum … benefit. Additionally, severe tax consequences may apply in some situations. Page updated 12/13 …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentLength of Service Award Programs (2014-MS-1)
… GML establishes the activities that can be included in the point system and specifies the maximum number of … we audited did not adopt LOSAP point systems that were in compliance with GML and one Sponsor applied its point system in a manner that was inconsistent with GML. As a result, 14 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Higher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and 334,247 part-time students. Full-time equivalent (FTE) … in 2022-23 by almost 17 percent compared to 2018-19 and by 19.5 percent compared to 2013- 14. Private sector FTE …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your pension …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Accounts Payable Advisory No. 15
… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC. Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… mounted at the proper height. Nine components at the Senior Center, such as restroom lavatory pipes insulated to prevent contact. Three components at the Transfer Station, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… while avoiding conflicts of interest. Key Findings The Town Board (Board) did not consistently seek competition … may not have been procured in a cost-effective manner. Of the 113 purchases totaling $771,727 we reviewed, officials … for 36 purchases totaling $211,171, or 27 percent of the dollar amount of purchases reviewed. The Town may have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98DiNapoli: Tax Cap Set at 2% in 2024
… capped at 2% for 2024 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure … be capped at 2 for 2024 for local governments that operate on a calendarbased fiscal year according to data released …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Town of Greig – Long-Term Planning (2023M-13)
… of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key … Findings The Board did not establish long-term financial and capital plans or fund balance and reserve policies. As a result, the Board lacks important …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… was the only city in “moderate fiscal stress” with a score of 58.3. Last year, Amsterdam was ranked in “significant fiscal stress” with a score of 75. The villages of Addison (Steuben County) and South Dayton … going from 53.8 to 61.7 and South Dayton going from 47.5 to 55.4. The system, which has been in place since 2012, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-cities