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Schroon Lake Central School District – Financial Condition (2014M-145)
… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the … not properly managing the District’s fund balance levels. They have appropriated funds they have not used in four of … and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Annual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … (AFR). For example: Cash must be reported as a positive amount, and negative cash (if any) must be reported (as a …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportMontauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … Create and adopt a formal plan that defines objectives for each reserve. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The Board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Unified Court System Bulletin No. UCS-123
… employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in … date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Schuyler – Financial Management (2014M-182)
… was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. Background The … was to evaluate the Towns financial management for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182The Economic Impact of the Great Outdoors
Outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs. While New York ranks fourth in the nation on GDP generated by outdoor recreation, outdoor recreation represents a more significant part of the economy in nearly every other state.
https://www.osc.ny.gov/files/reports/pdf/economic-impact-great-outdoors.pdfOpinion 2000-14
… local retirement systems whose indeterminate costs would only be felt in the future" ( NYPIRG v City of New York , 89 … municipality's obligation was fixed and certain, requiring only the contribution of a specified sum for each day of … employee upon termination from service for any reason, not only upon retirement, and regardless of the duration of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Unified Court System Bulletin No. UCS-244
… Affected Employees Eligible employees in Negotiating Units DR and F8 Background Chapter 98 of the Laws of 2017 and … Differential for eligible employees in Negotiating Units DR and F8. Effective Date(s) The October 1, 2014, April 1, … Officer Series (SOS) Differential for Negotiating Unit DR will be paid using the following effective dates and check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0Andover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Chenango County – Court and Trust Funds (2025-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… [read complete report – pdf] Audit Objective Determine whether Persistence … purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Article VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableWhite Plains City School District – Financial Management (2020M-71)
… The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. The transfers were made to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71State Agencies Bulletin No. 834
… Pay Period 12L Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2007-2011 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 917
… and Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2007-2011 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersCost-of-Living Adjustment – Special 20- and 25-Year Plans
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … your spouse, they will be eligible to receive half of the COLA amount you would have received. For more information, …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustment