Search
Eligibility, the Benefit and Filing – New Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 … at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You …
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)
… accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
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)
… of Ashland (Town) officials established multiyear capital and financial plans. Key Findings Town officials did not … and financial needs and identify appropriate funding and financing approaches to address them. Officials also have not … the Highway Superintendent (Superintendent), vehicle and equipment capital improvements over the next five years might …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114New York State Accounting System User Procedures Manual
… and only available for historical purposes. Please visit The Guide to Financial Operations for current … STATE INSURANCE FUND PAYROLL 00650 STATE INSURANCE FUND OSC PAYROLL 01000 EXECUTIVE CHAMBER 01001 SPECIAL GOVERNORS … MHLS - 4TH JUDICIAL DEPT 05015 CLIENTS SECURITY FUND OF NY - LAG PR 05017 COURT OF APPEALS - LAG PR 05023 COMMITTEE …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualTown of Carrollton – Justice Court Operations (2018M-21)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced … records or contract with an independent public accountant for an audit. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that payroll time was …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Operational Advisory No. 35
… Financial System (SFS). Advance payment to an employee for personal services is not intended to supersede normal … refer to Payroll Bulletin No. 2205, Updated Guidance for Issuing Salary Advances . Reference: Payroll Bulletin: No. 2205, Updated Guidance for Issuing Salary Advances Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesCUNY Bulletin No. CU-705
… OSC that certain health insurance rates are changing for CUNY employees with health insurance coverage through the … Effective Dates Effective paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesOneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. … OneidaHerkimerMadison BOCES Claim Payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the … totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete deposit and check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Career Plan
… certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or performance … who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or performance … who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or performance … who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsII.3.B Establish Control – II. New York State Financial Accounting
… may be paid from appropriations during the carryout or lapsing period. During the carryout period, expenditures … year. For more information about appropriation accounting, lapsing periods, and liabilities, see Chapter VI – Budgets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlSalem Central School District - Purchasing (2019M-105)
… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105