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Village of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … policy. The Clerk-Treasurer did not provide the Board with adequate financial reports. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Columbia County – Payroll (2014M-121)
… 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 … February 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures … individual education plan (IEP)-related services provided to Medicaid-eligible students because it did not obtain … the services were provided by a therapist who did not have the licensing required to be eligible for Medicaid …
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)
… and District officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. … (13 percent) from 2012-13 through 2016-17. The retirement contribution reserve may be overfunded. Key Recommendations … on historical or other known trends. Review the retirement contribution reserve to determine whether the amount retained …
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)
… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …
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)
… and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. … Middletown Enlarged …
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)
… to excessive levels. Use money in the debt service fund to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age … benefit is payable for your lifetime. You may elect one of several payment options to provide for a continuing … to a designated beneficiary of your choosing after your death. Filing To receive your vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitApalachin Fire District – Oversight of Financial Operations (2013M-25)
… purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, … 2012, to February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Department of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson … for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339SUNY Bulletin No. SU-173
… agencies of the modified eligibility for the following 403b taxsheltered annuity plan deductions 404 Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, … . You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, … The approximate reductions are for calendar year 2024. The amount of the reduction changes annually. Age at …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanOverview – Special 20- and 25-Year Plans
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age … benefit is payable for your lifetime. You may elect one of several payment options to provide for a continuing … to a designated beneficiary of your choosing after your death. Filing To receive your vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefit