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Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau … Board of Education appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mFonda-Fultonville Central School District – Payroll (2015M-118)
… January 31, 2015. Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, … for certification. … FondaFultonville Central School District Payroll 2015M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Oneonta City School District –Financial Condition (2013M-165)
… of Davenport in Delaware County. The District is governed by the Board of Education which comprises seven elected … financial condition. Since 2010, total State aid received by the District has declined more than $1 million (8 percent … increased its real property tax levy, cut expenditures by $500,000, and used more than $400,000 of its available …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Farmingdale Union Free School District – Financial Condition (2016M-235)
… because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million over that period, District officials used only … and discontinue the practice of adopting budgets that result in the appropriation of fund balance that will not be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… and other participating school districts, is governed by a seven-member Board of Education elected by the boards of the component districts. For the 2014-15 … for and report programs supported in whole or in part by specific revenue sources, totaled approximately $19.3 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Brockport Central School District - Financial Management (2023M-107)
… high balances totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt … did not have comprehensive written reserve reports or plans, or written multiyear financial and capital plans, inhibiting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Chautauqua County – Court and Trust Funds (2020-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. … to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Opinion 90-47
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (reimbursement of private legal fees when town official sued both individually and officially) SUPERINTENDENT OF HIGHWAYS -- Legal Expenses (recovery of private legal fees when sued both …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… Active service for this benefit means: You are paid on the payroll; You are on a leave of absence with pay; You are on … or within 90 days from the date you: Are last paid on the payroll; or Are last on an authorized medical leave for up to … service" is defined as while you are: Being paid on the payroll; or On an authorized medical leave of absence for up …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 2000-18
… Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for … FIREFIGHTERS -- Service Award Programs (establishment by joint fire district); (authority for village to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsMembership Milestones for Police & Fire Retirement System (PFRS) Members
… plan. Select your tier and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down to see how your years of service affect your retirement benefits. For … maximum of 32 years of service credit can be used in your pension calculation. If you are 55 or older at retirement and …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersOpinion 89-40
… for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the … and, in that capacity, eligible for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or … commissioner for compensation lost from regular employment due to firemanic functions (1969 Opns St Comp No. 69-953, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-78
… town police department was established after January 1, 1960 and, with certain exceptions, the village has four or … the police department, the village board must notify the New York State Commissioner of the Division of Criminal Justice …
https://www.osc.ny.gov/legal-opinions/opinion-88-78XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are … Expense Payee not entitled Check is cancelled, expense report is closed, agency's appropriation is refunded, travel … date of issuance shall be paid into the Abandoned Property Fund. Paid Over Stops A paid over stop check occurs when a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkCUNY Bulletin No. CU-843
… is not included in these retroactive payments. Effective Dates: The 2023 PSC 3% Retroactive General Salary Increase is … Increase is effective 04/01/2024. Processed in Institution Pay Period 09C, paycheck dated 08/07/2025. The increase was … who do not have an Employee Status of Active or Leave With Pay on any of the applicable eligibility dates for the 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactive