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Full- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating … work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Forest Rangers Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ …
https://www.osc.ny.gov/retirement/publications/1864/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditFort Plain Central School District - Claims Audit Process (2018M-50)
… and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mII.3.C Budget Execution – II. New York State Financial Accounting
… by this chapter shall be available for payment until a certificate of approval has been issued by the director of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionOmnibus Technical Procurement Amendments
Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining information technology for
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… in year-over-year taxable sales, with the biggest hits in March-May, although sales improved slightly in the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for certain municipalities resulting from … Class of Local Government Filing Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year … CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to [email protected] …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Findings District officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by … exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. … in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… audit period disclosed that District officials often did not document that prior approval was granted for overtime … the overtime policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mSexual Offender and Management Treatment Act Program
… Key Recommendations None Other Related Audits/Reports of Interest Office of Mental Health: Selected Employee Travel Expenses (2012-S-76) Office of Mental Health: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programEvergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143East Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118State Comptroller DiNapoli Releases School District Audits
… Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that … Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… and supported. Key Findings District officials did not ensure employees’ payroll payments and leave accruals … approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… complete report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that … Determine whether Brighton Fire District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133New Lebanon Central School District - School District Website (S9-19-37)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website, but certain financial information was not posted, … documents and audits with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Canton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287