Search
Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Randolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 … fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Genesee Valley Central School District - Financial Management (2019M-231)
… statutory limit by approximately $354,000 or 2 percentage points. The District’s written reserve fund policy was not …
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
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts increased …
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)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
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
… you with the audit process and provide insight into the key stages of audit development, from the earliest stages to …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processPortville Central School District - Financial Management (2018M-245)
… statutory limit by approximately $660,000 or 4 percentage points. Three reserve funds with combined balances of …
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
… eligible employees These recalculations will be entered by OSC in Pay Period 21L (Administration) and 22L (Institution) … employee's State salary (base pay plus Location Pay plus Geographic differential) as of January 1, 2008, reduced by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 963
… recalculation of Military Stipends on January 1, 2010. For information regarding Military Leave benefits agencies may … Agencies will be notified by an electronic Correction Sheet of any biweekly stipend changes or employees who are … to State service. Refer to Payroll Bulletin No. 276 for information regarding procedures for processing Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… are receiving payments under General Municipal Law Section 207-a or 207-c. To file for this benefit, submit an Application for …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Ending Your Membership – Special 20- and 25-Year Plans
… Once you join, there are five ways your membership can end: If you are not vested and you leave … If you leave public employment and voluntarily withdraw your membership ; If you transfer your membership to another New York State public retirement … 11 5 and 6 members under Sections 384 384d and 384e Ending Your Membership …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipRetirement System Membership – Special 20- and 25-Year Plans
… York State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment begins. Special Plan Coverage Your … and You elected the plan within one year of joining PFRS or of your employer adopting this plan, whichever is …
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 to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planTown 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 Ithaca – Justice Court Operations (2021M-13)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Audit Results The Justices … 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/2021/04/30/town-ithaca-justice-court-operations-2021m-13Oversight of Drug Disposal
… environmentally sound disposal options, such as approved drug take-back programs, are available. Since 2008, the … is regulated at the federal level primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, administering benefits for … NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees … NYSLRS the New York State and Local Retirement System combines the Employees Retirement System …
https://www.osc.ny.gov/retirement/about-nyslrs