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The Monthly Report – Enhanced Reporting
… NYSLRS employers report information about employees through Retirement Online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportVillage of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Other Bulletin No. 46
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-andPartial Lump Sum Payment – State Police Plan
… PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be permanently reduced . … you will receive your PLS along with your first pension payment, at the end of the month following your retirement …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentDiNapoli Releases October State Cash Report
… our dependence on non-recurring resources.” Total All Funds receipts through Oct. 31 increased 5 percent, or $3.9 … income tax (PIT) collections in April. Spending from All Funds through the first seven months of the fiscal year … in the General Fund (including transfers from other funds) totaled $39.4 billion through October, representing an …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportPartial Lump Sum Payment – Special 20- and 25-Year Plans
… PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be permanently reduced . … you will receive your PLS along with your first pension payment, at the end of the month following your retirement …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue projections with … hit the Division of the Budget’s (DOB) projections, which is expected. “New York’s improved fiscal position, thanks to … higher than last February 28. This unusually high balance is due largely to strong settlement dollars and PIT …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportCity of Watertown – Information Technology (2017M-184)
… password security management. The Council did not ensure cybersecurity awareness training was provided to personnel who use City IT resources. … devices and password security management. Provide IT cybersecurity awareness training to personnel who use City IT …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Audits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year … Public service taxes 8,969,887 8,969,887 Fees and fines 606,946 606,946 Licenses and permits …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … four officers, is located in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not develop realistic … From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Washingtonville Central School District – Reserve Funds (2014M-45)
… audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, … of reserves, and a detailed annual report of all reserve funds has not been prepared. The Unemployment Insurance … policy is implemented and that an annual report of reserve funds is prepared and submitted to the Board. Determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Fillmore Central School District – Reserve Funds (2016M-386)
… reserve money to pay related debt service expenditures in compliance with statutory requirements. If all associated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Sherrill City School District – Reserve Funds (2017M-247)
… of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Your Membership and Benefits
… As a NYSLRS member its important to understand how your membership works and what benefits you are entitled to receive …
https://www.osc.ny.gov/retirement/members/your-membership-and-benefitsMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… methodology for Medicare Part C cost-sharing claims in accordance with federal requirements. The audit covered … Many of the State’s Medicaid recipients are enrolled in both Medicaid and Medicare. Medicare is the primary payer … amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan for …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … computerized financial software and preparing the monthly bank reconciliations for all of the Department’s accounts, … the financial software; or at minimum the activity log, and monthly bank reconciliations as compared to monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overDivision of Housing and Community Renewal Bulletin No. DH-30
… the reason for rescinding the Merit Step payment and a statement that the overpayment is non-recoverable. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-30-april-2008-public-employees-federation-pef-and-rent