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Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers maintain independent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… leading to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December … the financial problems affecting the general town-wide fund when adopting the 2019 budget. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Village of Kaser - Refuse User Fees and Records (2018M-97)
… for refuse collection are comingled with general fund revenues and expenditures. Key Recommendations Ensure … so they are separately identifiable from general fund revenues and expenditures. Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately $346,700. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Dryden Central School District – Financial Condition (2013M-396)
… surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Binghamton City School District – Financial Condition (2013M-242)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Village of Port Dickinson – Financial Condition (2014M-154)
… budgets that financed recurring expenditures with surplus fund balance. The Board did not consistently develop sewer … rely on one-time revenue sources, such as surplus fund balance, to finance recurring expenditures. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Speculator – Financial Condition (2013M-381)
… Unplanned operating deficits have caused deficit fund balances in the water and sewer funds. Significant … water and sewer funds have negatively affected the general fund’s cash balance. Key Recommendations Develop and adopt … revenues and expenditures. Develop a plan to eliminate the fund balance deficits in the water and sewer funds. Review …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… expenditures. The Board accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The … Develop and adopt realistic budgets. Monitor fund balance and develop a plan to use unexpended surplus …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38North Babylon Union Free School District – Financial Condition (2016M-32)
… officials employed budgeting practices resulting in fund balance appropriations that were not needed. The Board … represent the District’s actual needs. Ensure that reserve fund policies outline the need for established funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32West Seneca Central School District – Financial Condition (2014M-381)
… by an elected seven-member Board of Education, operates 10 schools with approximately 6,800 students. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Hendrick Hudson Central School District – Financial Condition (2013M-241)
… officials developed reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund balance has decreased significantly over the past five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Applying for Benefits – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Applying for Benefits
https://www.osc.ny.gov/retirement/publications/1501/applying-benefitsAccidental Death Benefit – Non-Contributory Plan for ERS Tier 1 Members
… … NonContributory Plan information for ERS Tier 1 members under Section 75c Accidental Death …
https://www.osc.ny.gov/retirement/publications/1501/accidental-death-benefitOrdinary Death Benefit – Non-Contributory Plan for ERS Tier 1 Members
… … NonContributory Plan information for ERS Tier 1 members under Section 75c Ordinary Death …
https://www.osc.ny.gov/retirement/publications/1501/ordinary-death-benefitLeaves of Absence – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Leaves of Absence
https://www.osc.ny.gov/retirement/publications/1501/leaves-absenceEnding Your Membership – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1501/ending-your-membershipDivorce – New Career Plan for ERS Tier 1 Members
New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Divorce
https://www.osc.ny.gov/retirement/publications/1504/divorceDivorce – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Divorce
https://www.osc.ny.gov/retirement/publications/1503/divorce