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Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … where no evidence of receipt was available or record daily cash receipts in her check register. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Williamsville Central School District – Financial Management (2022M-193)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and … District officials did not properly manage the District’s fund balance and reserves. As a result, the District levied more taxes than needed to fund operations. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Gates-Chili Central School District - Financial Management (2019M-53)
… not using $5.3 million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Cleveland Hill Union Free School District – Financial Management (2017M-235)
… July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Whitesville Central School District – Financial Management (2016M-313)
… through April 8, 2016. Background The Whitesville Central School District is located in the Towns of Independence and … Union in Steuben County. The District, which operates one school with approximately 260 students, is governed by an … Whitesville Central School District Financial Management 2016M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Pleasantville Union Free School District – Financial Condition (2015M-311)
… 10, 2015. Background The Pleasantville Union Free School District is located in the Village of Pleasantville in … Pleasantville Union Free School District Financial Condition 2015M311 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Cazenovia Central School District – Financial Condition (2015M-327)
… in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Report File Transactions (File Upload) – Enhanced Reporting
… In the enhanced report file, you report employee information through transactions. There are four … the Enrollment Dashboard and upload a signed membership application to Retirement Online when you submit your report … using the Enrollment Dashboard. For instructions on hiring employees for the purpose of receiving a NYSLRS ID, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadNew York Public Employee Retirement System Special Durable Power of Attorney (RS6450)
The special power of attorney form is used to name an agent to act on your behalf with respect to your retirement benefit transactions.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6450.pdfTier 2, 3 and 4 Post Retirement Death Benefit - Two Designation of Beneficiaries form (RS4471)
For NYSLRS Tier 2, 3 and 4 retirees to designate a post-retirement death benefit beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4471.pdfComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … has not adopted any written policies and procedures for financial operations other than the by-laws, which were … adequate oversight of the treasurer, who was responsible for all financial duties. Caledonia Joint Fire District – …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… York State Olympic Regional Development Authority and the Battery Park City Authority for capital projects. New York … why one of the following bases for award was selected: Best Value; Cost Plus Not to Exceed Guaranteed Maximum Price; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actComptroller DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressLimitations – Forest Rangers Plan
… Tier 1 2 3 5 and 6 members covered by Section 383c Final Average Salary Limitations …
https://www.osc.ny.gov/retirement/publications/1864/limitationsCreditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a police force or department of a …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… under the Coronavirus Aid, Relief and Economic Security (CARES) Act had been distributed among the same local … was allocated based on confirmed cases at the time of the CARES Act legislation becoming law in March, New York City …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Cassadaga Valley Central School District - Financial Management (2018M-110)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110