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Life Changes: How Do I Prepare to Retire?
Essential information to help NYSLRS members understand their options as they plan for financial security in retirement.
https://www.osc.ny.gov/files/retirement/publications/pdf/1709-prepare-to-retire.pdfCity of Peekskill – Financial Condition (2014M-105)
… Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. Key Finding City …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Town of Roseboom - Long-Term Planning (2018M-115)
… capital assets in a timely manner. Adopt a comprehensive fund balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 million. Key Findings … expenditures by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, … by an elected five-member Board of Education, operates one school with approximately 200 special needs students and … Kiryas Joel Union Free School District Financial Condition and Selected Employee …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … policy has not been updated and policies and procedures have not been established for computer security, disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 million. Key Findings The … As a result, unrestricted fund balance was actually 6.3 percent of the 2015-16 budget. District officials did not … trends or other identified analysis. Ensure that year-end encumbrances relate to the fiscal year that they are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andVestal Central School District – Financial Condition (2014M-08)
… fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … Background The Salem Central School District is located in Washington County and is governed by the Board of … million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… which best accounts for the type of receipt. See Chapter IV, Section 3.B – Miscellaneous Receipts. To facilitate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through July … is located in Cattaraugus County. The District is governed by the Board of Education which comprises nine elected … reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Police Bulletin No. SP-250
… History (DTA/COR) to request the removal of the BNP row from Additional Pay (Please refer to State Payroll … adjustment record, the Goal Balance from the prior row should be carried up from the prior row. Note: Overtime monies may also need to be recouped. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersState Police Bulletin No. SP-253
… who require an adjustment. Affected Employees: Employees in the State Police Investigators Unit (BCI – BU62) who meet … Per Chapter 182 of the Laws of 2025, employees in the Bargaining Unit listed above may be eligible for a … subject to across-the-board increases but must be included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioSUNY Bulletin No. SU-353
… 13 Salary Grade 980 Comp Rate Code ANN, CYF, BIW, HRY, FEE Payroll Status Active or Leave With Pay on 03/31/2023, the … 13 Salary Grade 980 Comp Rate Code ANN, CYF, BIW, HRY, FEE Payroll Status Active or Leave With Pay on 06/30/2023, the … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveState Agencies Bulletin No. 1969
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 - NYS Senate … salary, based on the number of calendar days served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureDiNapoli: 23 School Districts Designated in Fiscal Stress
… that school districts faced in SY 2020-21, the first full year of operations under pandemic conditions. The report … School Districts in Stress Fiscal Years Ending 2021 Full List and Detailed Information for School District Stress …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressImplications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the economy continued … As the world faced the third year of the COVID19 pandemic its …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureOpinion 88-79
… in and around the village (e.g., construction of a parking lot). The village also has caused to be created a local … or private undertaking. In 1987 Opns St Comp, No. 87-9, p 15, we concluded that a city may loan federal grant money to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational advisories … goods were received or services were completed and the State incurred a liability (accounts payable) or the date … maintenance, contracts, and rent are generally made based on contractual or other types of agreements. The obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-dates