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City of Yonkers – Financial Operations (2017M-119)
… in 2014. Budgeted appropriations for the 2017-18 fiscal year, including those for YPS, total approximately $1.2 … in the City’s budget without using it. For the fiscal year ending 2015-16, nonspendable fund balance was overstated by approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… including the appropriate use of written requests for proposals, written quotes and verbal quotes. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 … McGraw Central School District Fund Balances 2017M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Overview – Career Plan
… if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; Lump sum …
https://www.osc.ny.gov/retirement/publications/1642/overviewAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and … sick leave credit cannot be used to reach the five years. Qualify for a better retirement benefit calculation. For …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jOverview – Police and Fire Plan
… Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; Lump sum …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – New Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/overviewAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. … has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1513/overviewAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you. … credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1511/overviewTully Central School District – Financial Management (2016M-359)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 million. Key Findings The … multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Mount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected … insurance reserve to cover the amount not available in unrestricted fund balance. Key Recommendations Carefully …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Mexico Academy Central School District –Financial Management (2016M-219)
… New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Churchville-Chili Central School District – Financial Management (2015M-354)
… Central School District is located in four towns in Monroe County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Bradford Central School District – Financial Management (2016M-253)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When unused appropriated fund balance is added back, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Eldred Central School District – Budget Review (B4-15-3)
… estimate of $5,509,043. The budgeted $1,930,000 for health insurance is $164,625 greater than the District’s supporting … The proposed budget includes $9,845,752 in real property taxes, which complies with the tax cap limits … preliminary estimate. Amend the proposed budget for health insurance appropriations to be in agreement with the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Clayville – Board Oversight (2015M-115)
… an annual audit of the Clerk-Treasurer’s records or cause an audit to be performed. Key Recommendations Deposit …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Mount Sinai Union Free School District – Financial Management (2013M-227)
… through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the Town of … Mount Sinai Union Free School District Financial Management 2013M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted … reported sales by vendors. The next quarterly numbers (for October to December) will be available in January. Table …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-november