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Tier 1 Death Benefits – New Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) as of your date of death. …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsSomers Central School District – User Accounts and Software Updates (2021M-153)
… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mThree Village Central School District – Financial Operations (2021M-141)
… or electronic payment procedures. Segregate the Treasurer’s duties or provide adequate oversight. Present all claims to … and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … and procedures. Routinely evaluate network user accounts for necessity, disable any unneeded accounts and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board … State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Indigent Legal Services Fund
… no longer has a role in the administration of the Indigent Legal Services (ILSF) distributions. OSC-administered distributions …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundLawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through … The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Ethics
Resources and information on ethics for local officials
https://www.osc.ny.gov/local-government/resources/ethicsPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191State Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC … Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. Affected Employees Employees whose … Check Reissue for any reason are affected. Background The Statewide Financial System will be unavailable for use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsThurston Fire District – Financial Activity (2016M-430)
… Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $36,120. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Accounts Payable Advisory No. 58
… facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed the equipment. We also observed obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
Southern Cayuga Lake Intermunicipal Water Commission Financial Operations 2015M149
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsDundee Central School District - Information Technology (2018M-74)
… complete report - pdf] Audit Objective Determine whether the Board and District Officials ensured District information … IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Accounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersCost-Saving Ideas: Legal Requirements
… General Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of … local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursements