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Genesee Valley Central School District - Financial Management (2019M-231)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Bemus Point Central School District - Financial Management (2019M-216)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Total Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2021 receipts; and Have increased 11.5 percent since 2017. In 2021, personal income tax receipts—the State’s largest tax … 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-49Bolivar-Richburg Central School District - Financial Management (2019M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Total Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … or any member of our management team to request an update on the audit’s progress. Back to Top Constitutional and … be addressed by the audit work (subject to change based on the risks identified by the audit team during the course …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processPortville Central School District - Financial Management (2018M-245)
… annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled … or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245State Agencies Bulletin No. 871
… York State has extended Military Leave Benefits through December 31, 2009 in response to the continuing need for New … category based on the employee's State salary (base pay plus Location Pay plus Geographic differential) as of January 1, 2008, reduced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsMarion Central School District – Procurement (2022M-3)
… bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Town of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Patterson – Justice Court Operations (2020M-63)
… in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail … DMV reports to ensure their status is accurate in the Court’s and DMV’s records. Town officials disagreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Ithaca – Justice Court Operations (2021M-13)
… report - pdf ] Audit Objective Determine whether the Town of Ithaca (Town) Justices collected, deposited, disbursed, … 60 disbursements totaling $318,091. We reviewed a sample of 556 cash receipts totaling $78,948 and all 60 … $318,091. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Oversight of Drug Disposal
… disposal, have led to the contamination of environmental resources. However, more environmentally sound disposal … of Narcotic Enforcement. While the DEA and DOH primarily support pharmaceutical collection and other environmentally … programs and the programs OASAS oversees frequently manage client pharmaceuticals, and are thus responsible for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalApplying for Benefits – Special 20- and 25-Year Plans
… for Retirement.” You can also file for retirement by mail. You can print a paper Application for Service Retirement (RS6037) from our website. If you mail a document “Certified Mail — Return Receipt Requested,” we will consider it as …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… Eligibility If you are unable to perform your duties because of a permanent physical or mental … your benefit will also include an annuity based on contributions you have made (plus interest earned). … annuities based on those contributions. If you are 60 or older when your disability retirement becomes effective, your …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Ending Your Membership – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipContributing Toward Your Retirement – Special 20- and 25-Year Plans
… 11) Members You are not required to contribute toward your retirement. However, you can make voluntary annuity … will earn interest and provide an annuity above and beyond your regular pension benefit when you retire. You can … because you made post-tax contributions, a portion of your pension would be non-taxable. To begin making voluntary …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementRetirement System Membership – Special 20- and 25-Year Plans
… For police officers and paid firefighters working for New York State or any … employer in the State, membership in the New York State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you … NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-plan