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Coordinated Plan For ERS Tier 5 Members – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1523Reporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsOpinion 91-14
… REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- … basis, or for the provision of a joint service. Any agreement entered into under section 119-o must be approved … under section 119-o. As to the subject matter of the agreement, paragraph 1 of section 119-o, as noted, authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 88-54
… district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … district may be extended prior to December 31 and if so what time table must be followed for the extension of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 93-24
… facilities to be used by residents of the district, as well as members of the fire department. Fire districts are … such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Salamanca City School District – Financial Management and Payroll (2017M-138)
… of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Chenango Forks Central School District – Financial Condition (2014M-98)
… employee benefit expenditures led to a decrease in total fund balance. Therefore, District officials may need to find … expenditures. Closely monitor the level of unrestricted fund balance and reduce reliance on fund balance as a financing source, while continuing to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Town of Wolcott – Financial Management (2020M-131)
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Red Creek Central School District – Financial Condition (2016M-365)
… July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is located in the Towns of … Red Creek Central School District Financial Condition 2016M365 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Warsaw Central School District – Financial Management (2016M-278)
… and District officials annually appropriated portions of fund balance toward the subsequent year’s budget that were … realistic estimates of appropriations and appropriated fund balance and reserves. Review all reserves at least … Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mahopac Central School District – Financial Condition (2013M-302)
Mahopac Central School District Financial Condition 2013M302
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302DiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and their families each year, according to a … provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… June 30, 2019, found that while each district maintained a website, many did not post all mandatory financial … and Saranac Central School District) posted required audit reports in an easy to find location. The audits included several recommendations for the school districts to improve the transparency of their …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfVillage of Gowanda - Sewer Financial Operations (2019M-199)
Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/gowanda-2019-199.pdf