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Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-fire-corporation-2022-84.pdfOpinion 92-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … expense, however, is not excluded from the fire district's spending limitation (Town Law, §176[18]). Therefore, it …
https://www.osc.ny.gov/legal-opinions/opinion-92-4How Contribution Rates Are Determined – What Every Employer Should Know
… to pay benefits as they become due using demographic (rates of employee mortality, disability, turnover and retirement) and economic (interest rates, inflation and salary growth) assumptions. At the … (PVB), based on expected investment earnings and mortality rates. The PVB reflects the amount of money needed in the …
https://www.osc.ny.gov/retirement/employers/partnership/how-contribution-rates-are-determinedRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company … Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is … of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGananda Central School District – Procurement (2021M-86)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure … bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Additional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used … logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Long Island Workforce Housing Act (2015-MR-4)
… reports to the following local governments: Towns of Babylon [pdf] , Brookhaven [pdf] , Huntington [pdf] , Islip … located in the local government, or can choose to pay a fee in lieu of constructing the affordable units. Key … developments. One local government required a developer to pay a fee in lieu of the developer setting side affordable …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Number of Employees Who Are Members Generally, the more … the employer’s annual payment is likely to be. The total number of billable (active) members as of fiscal year ended … to offer improved retirement plans or optional benefits (for example, a one-year final average earnings for police …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentWhat Every Employer Should Know – What Every Employer Should Know
… a broad understanding of the Retirement System and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnershipComptroller Authority to Audit Local Development Corporations (LDCs)
… Comptroller DiNapoli's Legislative Program Legislative Session 2017-2018: A.3047 … (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsComptroller Authority to Audit Local Development Corporations (LDCs)
… corporations and certain other government entities. Memo Bill Text Status … Relates to audits by the State Comptroller …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionSouth Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Applying for Previous or Military Service Credit – Regional State Park Police Plan
… 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/applying-previous-or-military-service-creditAccidental Disability – Police and Fire Plan
… service” is defined as while you are: Being paid on the payroll; On an authorized medical leave of absence for up to … benefits for up to two years since last being paid on the payroll, as long as you have not resigned or been terminated …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… service” is defined as while you are: Being paid on the payroll; On an authorized medical leave of absence for up to … benefits for up to two years since last being paid on the payroll, as long as you have not resigned or been terminated …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityAccidental Disability – Regional State Park Police Plan
… service” is defined as while you are: Being paid on the payroll; On an authorized medical leave of absence for up to … benefits for up to two years since last being paid on the payroll, as long as you have not resigned or been terminated …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityLake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfInternal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdf