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Vested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at least five years of service credit, you will be eligible for a vested … retirement benefit as soon as possible, file a retirement application as early as 90 days before you become eligible. …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitTown of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax … Ulster County is composed of 20 towns, three villages and one city and has a population of approximately 182,000. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Bainbridge Fire District - Board Oversight (2018M-252)
… activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Accessing Retirement Online – Enhanced Reporting
… If you do not have a username and password, work with the Retirement Online … desk form . Rev. 2/23 … NYSLRS employers must have a username and password to access Retirement Online Resources …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineEligibility, the Benefit and Filing – Police and Fire Plan
… retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. … retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. 1 … Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, … adhered to good procedures for processing and verifying payroll payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Court (Court) money is properly recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets … worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewNorth Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditEligibility, the Benefit and Filing – New Career Plan
… service. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the State …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingTown of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Canaseraga – Claims Audit (2023M-48)
… were for appropriate Village purposes, certain claims were not adequately supported or properly audited and approved … increased risk that improper or unsupported payments could have been made and not detected and corrected. Of the 300 … 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Ashland – Long-Term Planning (2024M-114)
… to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing … multiyear capital and financial plans. Consider funding reserves for current and upcoming capital needs. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Saugerties – Claims Auditing (2024M-144)
… (Supervisor) credit card to make an unauthorized purchase, totaling $383 without the Supervisor’s knowledge. … and we were unable to verify if the Town received this purchase due to lack of supporting documentation. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144