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Comptroller Authority to Audit Local Development Corporations (LDCs)

… 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations … Relates to audits by the State Comptroller of certain organizations …

https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0

Comptroller Authority to Audit Local Development Corporations (LDCs)

… corporations and certain other government entities. Memo Bill Text Status …

https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs

Eligibility, Your Vested Benefit and Filing – Article 14 Benefits

… Eligibility You are eligible for a vested retirement benefit if you leave public employment and have … five or more years of credited service. You can choose to begin receiving your vested benefit at your early … To receive your vested pension at the earliest possible date, file a retirement application within 90 days before you …

https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filing

Gananda Central School District – Procurement (2021M-86)

… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … that purchases were adequately documented and approved to verify that a competitive process was used to procure … District District officials used a competitive process to procure goods and services to achieve the optimal use of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Tier Status – Career Plan

… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), …

https://www.osc.ny.gov/retirement/publications/1642/tier-status

Tier Status – Non-Contributory Plan with Guaranteed Benefits

… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … July 1, 2009 through January 8, 2010, and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), …

https://www.osc.ny.gov/retirement/publications/1513/tier-status

Opinion 92-4

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask … purchase equipment for use by its volunteer firefighters in connection with physical fitness training to improve or …

https://www.osc.ny.gov/legal-opinions/opinion-92-4

About an Employer’s Role – What Every Employer Should Know

… NYSLRS that we take pride in. Without your cooperation and assistance, we would not be able to provide members with … employment. Employers send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely reporting of employees’ salary is extremely …

https://www.osc.ny.gov/retirement/employers/partnership/about-employers-role

Constitutional Debt Limit

… In New York State, there are limits to how much debt a local government or school district can incur. … For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of …

https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit

Becoming Eligible for a Benefit – Article 14 Benefits

… and, at a later date, apply for and receive a vested retirement benefit . You can choose to begin receiving your vested retirement benefit at your early retirement age or when you reach age 55. Your early retirement age is …

https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefit

Accounts Payable Advisory No. 61

… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests

Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)

… year. Key Findings We found that the Committee generally does not provide adequate oversight of Company financial … not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not routinely provide the Board with monthly reports. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financial

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