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Service Credit for Tiers 2 through 6
… A Message from Comptroller Thomas P. DiNapoli When you … It determines when you are entitled to a pension even if you leave public service before you are eligible to retire … cost is 3% of gross earnings plus interest to the date of payment. For Tier 6 members, the cost is 6% of gross earnings …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Town of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Kingston Housing Authority – Board Oversight (2020M-103)
… result: Budgets were not entered into the financial system and financial transactions were not properly captured. … Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Hamburg Central School District - Information Technology (2019M-10)
… Key Findings District officials did not provide IT cybersecurity awareness training for individuals who used … officials. Key Recommendations Provide periodic IT cybersecurity awareness training. Provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Town of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Comparison of ERS Benefits
… December 31, 2009 January 1, 2010 through March 31, 2012 April 1, 2012 and after Vesting After earning 5 years of … to 30 years). See Tier 6 Member Contributions. Retirement Age Full benefits at age 62. Retire as early as age 55. … at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsPart ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1507/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… … NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e …
https://www.osc.ny.gov/retirement/publications/1502/cost-living-adjustmentMahopac Central School District – Noninstructional Payroll (2020M-32)
… costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… the Board evaluated projects prior to approval, the Board did not adequately establish and document its evaluation and … Track sales tax and mortgage tax exemptions to ensure they were not exceeded. Track payments in lieu of taxes … retention goals. Track PILOT payments to ensure that all bills are accurately prepared and paid timely. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringConflicts of Interest of Municipal Officers and Employees
… government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a … an interest in a municipal contract does not necessarily mean that your interest is prohibited. In order for the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDepartment of Health (Department) Examination of Travel Expenses
… or evidence to support the business need for the rental; (iv) $706 in meal allowances for which we could not determine …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … to a range of sanctions including, but not limited to, license suspension or revocation, significant fines, and … IIDs signed court affidavits stating that they would not drive a motor vehicle during the period of conditional …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedMatter of Merton Simpson v. Department of Civil Service
… Simpson et al. v. Department of Civil Service et al. List of individuals owed a monetary award Settled in 2011, … claimed their awards are listed here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceOversight of Contract Expenditures of Bowery Residents’ Committee
… ill and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal … to address the gap. If tax receipts continue to fall below projections, next year's projected gap may grow. Through … year (SFY) 2016-17 and were $371.3 million below updated projections from August. PIT collections were $1.1 billion …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksOversight of Persons Convicted of Driving While Intoxicated
… or operate. In addition, the Department of Motor Vehicles (DMV) adds an “ignition interlock restriction” to their … in 70 of 100 sampled cases, there was no evidence that DMV checks of offenders were performed upon intake. Further, in 32 of the 70 cases, there was no evidence that DMV checks were performed by the POs during the offender’s …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedOversight of Selected Aspects of Traffic Controls (Follow-Up)
… traffic conditions and detect incidents, TMC staff use video surveillance cameras and media broadcasts. DOT is also … intersections utilizing 160 microwave sensors, 50 traffic video cameras, and 100 E-ZPass readers. The objectives of our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followTown of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388