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Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… five-member Board of Education, operates three schools with approximately 1,650 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mQuogue Union Free School District – Financial Condition Management (2017M-196)
… 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 … reserve to determine whether the amount retained is necessary and reasonable. … Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… Watertown is located in Jefferson County and is governed by an elected five-member Council. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Middletown Enlarged City School District – Financial Condition (2017M-245)
… Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, … and Wawayanda in Orange County. The District, which is governed by a nine-member Board of Education, has … of adopting budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… retained an annual average of $983,978 in the debt service fund over the past four years without using this … Board has not adopted comprehensive multiyear financial or capital plans. Key Recommendations Closely monitor … Develop and adopt comprehensive multiyear financial and capital plans. … JordanElbridge Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementState Agencies Bulletin No. 765
… from GOER using Earn Code FRB in Time Entry transactions for all recipients of the CLEFR Program for calendar year 2007. Fringe Benefit and the amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Long-Term Expected Contribution Rates – What Every Employer Should Know
… rates to the actual annual contribution rates from for both Employees’ Retirement System (ERS) and Police and …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You … Loan Balance Annual Pension Reduction 45 $5,000 $255 $10,000 $510 55 $5,000 $289 $10,000 $578 65 $5,000 $352 …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanOverview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of … can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewVested Retirement Benefit – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… Eligibility If you leave public employment before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Schuyler Falls in Clinton County. The District is governed by an elected seven-member Board of Education. Budgeted … basis. Disbursements totaling $6,976 were not authorized by a student treasurer and District officials were unable to … verify the accuracy of the bank reconciliations completed by the central treasurer. Prepare checks for signature only …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The … operates four schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… that overestimated appropriations and that appropriated fund balance that was not used to fund operations. The District has not established a reserve fund policy stating how much would be set aside in each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and … operates three schools with approximately 975 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. Budgeted … five days of personal leave instead of the four allowed by their collective bargaining agreement (CBA). We found that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for … through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44