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Limitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot … of your FAS. Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Career Plan
… 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Police and Fire Plan
… 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot … of your FAS. Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and …
https://www.osc.ny.gov/retirement/publications/1515/limitationsOpinion 2002-11
… FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under … a fire district service award program that provides points for participation in department responses, a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Limitations – State Police Plan
… in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from your FAE. Tier 5 If the … in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… was to examine internal controls over the Department’s financial operations for the period January 1, 2013 through … that the Secretary-Treasurer is reconciling monthly bank statements to verify completeness and timeliness of deposits. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 2002-8
… by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may … if the town board determines it to be in the public interest. Certified copies of the board's determination must … was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 2000-12
… Municipal Law §806 requires the governing board of each county, city, town, village and school district to adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… as the village of Johnson City. “When seized property is missing, it can jeopardize the prosecution of criminal cases … “Without proper oversight, it’s impossible to know if the missing items were destroyed, transferred to other agencies, … (Herkimer, Johnson City, Madison County and Newburgh) were missing 21 firearms consisting of handguns, semi-automatic …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the … such an investigation incidentally may benefit a private party. This is in reply to your inquiry concerning a village …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 99-3
… afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or anything …
https://www.osc.ny.gov/legal-opinions/opinion-99-3West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to … Fire Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mContract Advisory No. 19
… Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all contract transactions in a Pending OSC Status were cleared out of SFS by September 29, 2015. All contract transactions … unnecessary delays in processing times, the Office of the State Comptroller (OSC) has outlined transaction processing …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … Key Recommendations There are no recommendations as a result of this audit. … SpencerVan Etten Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal … The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District … which comprises five elected members. The District’s budgeted general fund expenditures for the 2010-11 and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andOpinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 91-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District … ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase