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Town of Morris – Justice Court Operations (2021M-66)
… - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … Determine whether the Town of Morris Town Justice collected deposited disbursed recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Ordinary Disability (Section 362) – Special 20- and 25-Year Plans
… you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your benefit will be the … 1.66 percent of your FAE for each year of service credit, plus 1.66 percent of your FAE for each year of service you … include an annuity based on contributions you have made (plus interest earned). Mandatory contributions made by Tier 5 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Applying for Benefits – Special 20- and 25-Year Plans
… you can scan and attach it to our secure contact form or fax it to our Benefit Calculation and Disbursements Bureau at … Please include your name, NYSLRS ID and phone number on your document. Disability Retirement Benefits … or to apply for a disability retirement benefit, the fax number is 518-474-3091 or 518-408-3587. Documents for …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsRetirement System Membership – Special 20- and 25-Year Plans
… adopting this plan, whichever is later (you must file your election in writing with the Office of the State … it. Withdrawing from a Special Plan You may withdraw your election to participate in a special plan after one year has …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipDetails About the Audit Process
… on-site examiner-in-charge or any member of our management team to request an update on the audit’s progress. Back to … conduct financial, compliance, and performance audits of all State and New York City agencies, including their … boards, and program activities, as well as virtually all public benefit corporations (authorities). In addition to …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing … our Pension Integrity Bureau if you are unsure about how to correctly comply with this regulation. I am a tax …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsTotal Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Canaseraga Central School District - Financial Management (2019M-104)
… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Bemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually … The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Portville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdfEconomic Snapshot of the Hunts Point Food Distribution Center
The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. FDC is located on 329 acres in the Bronx and consists of about 150 wholesalers, distributors, and processing businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2024.pdf