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Village of Pittsford – Audit Follow-Up (2017M-51-F)
… [ read complete report - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was … is composed of four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fCharlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Schoharie Counties. The District is governed by the Board of Education which comprises five elected members. The … actual revenues and expenditures. Set limitations on the amount of transfers the Superintendent can make …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds REVENUES: Property …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Metropolitan Transportation Authority - Homeless Outreach Programs on MTA Properties (2019-D-1)
The presence of homeless people on MTA properties is a growing concern for LIRR, Metro-North, and Transit customers and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19d1.pdfFinal Average Earnings
… apply to members who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April 20, 2024, for Employees’ Retirement System (ERS) Tier 6. Previously, your … limits for Tier 6 ); Compensatory overtime; Holiday pay; and Longevity payments (maximum of one per FAE year), if …
https://www.osc.ny.gov/retirement/members/final-average-earningsUnified Court System Bulletin No. UCS-149
… Part-time Percentage, Action Reason, Increment Code, and Old and New Comp Rate. NHRP709 Mass Salary Increase Exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)
To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdfXI.12.B Contract Assignments – XI. Procurement and Contract Management
… where the Transferor is attempting to avoid a lien, tax obligation or other legal responsibility relating to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDebt – 2023 Financial Condition Report
… step below the highest investment grade ratings. Ratings can influence interest rates and bond pricing. Higher ratings …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtDiNapoli Releases July State Cash Report
… State tax collections totaled $24.2 billion over the first four months of the state fiscal year (SFY), a drop of $1.1 billion, or 4.4 … from the prior month. The cash report focuses primarily on the General Fund and All Governmental Funds. The General …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… must be submitted on a General Ledger Journal Entry. See Section 1.C – Expenditure Transfers of this Chapter. See Section 1 – Accounts Payable Journal Vouchers & General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… adequate oversight over disbursements. We reviewed 46 non-payroll disbursements totaling $531,934 and determined 19 (41 … when the claims audit had occurred. We reviewed 76 payroll transactions totaling $113,485 and found the … they are paid. Establish procedures to review and certify payroll prior to disbursement, and ensure proper support is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… pension payment options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… pension payment options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionAccidental Death Benefit – State Police Plan
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitDefinitions – Contribution Stabilization Program
… the Comptroller. The Actuary determines the present value of current and future retirement benefits based on the … Comptroller on Actuarial Assumptions. The present value of benefits is then compared to the value of the Common Retirement Fund’s assets. The difference …
https://www.osc.ny.gov/retirement/employers/csp/definitionsDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, leaving fewer dollars for improving our infrastructure,”DiNapoli said. “While the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall estimated value … in the first quarter," DiNapoli said. "New York state's pension fund is designed and prudently managed to provide … requested data. … The New York State Common Retirement Funds Fund overall estimated value in the first quarter of …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsComptroller DiNapoli Releases School Audits
… officials waited until the end of the 2014-15 fiscal year before making approximately $523,400 in budget transfers … accounts that were over-expended during the course of the year. Auditors also found the district did not develop and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2