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City of Newburgh – Budget Review (B6-14-25)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Ordinary Death Benefit – Career Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, … income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An ordinary … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCity of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the … through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an elected …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Credit for Previous or Military Service – Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceEscalation – Article 14 Benefits
… Escalation is the annual increase or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible … at a rate equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. However, a …
https://www.osc.ny.gov/retirement/publications/1644/escalationVested Retirement Benefit – New Career Plan
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitSandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, … that serve approximately 800 students and 220 employees, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Sag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Red Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in … operates four schools with approximately 1,900 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … they are appropriately aggregated to determine whether it is necessary to obtain Board approval or use competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… Despite recent significant payments to the federal Unemployment Trust Fund (UTF), New York is one of … states or territories with unemployment insurance (UI) funds that are in debt to the federal government, and the … seven states or territories with unemployment insurance UI funds that are in debt to the federal government and the $81 …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… statements for the State of New York are prepared in conformity with generally accepted accounting principles … The procedures listed below have been developed in order to ensure a smooth transition when implementing a … issues involved as well as what information is required in order to comply. As part of the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and … a population of approximately 1,500 residents. The Village is governed by a Board of Trustees which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is … Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Eastchester – Parking Ticket Collections (2012M-246)
Town of Eastchester Parking Ticket Collections 2012M246
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… development organization, to perform all TCIDA’s administrative and financial services based on a memorandum …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80