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Financial Reports
… Annual Comprehensive Financial Report 2025 Annual … Statements and Supplementary Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement …
https://www.osc.ny.gov/retirement/resources/financial-reportsOpinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance … (2) If the town board determines that it would secure the best price obtainable or most beneficial terms for an … to that district at least equivalent to the fair market value of the item, we believe that it may choose that method …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Election Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan with Additional 1/60 Under Article 14-B Sections 552 and 553 (RS5498-A)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498-a.pdfReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal … Rev. 12/23 … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Yaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. Background The Yaphank Fire District is … respectively. Key Findings Each Commissioner is assigned to separate committees, which include areas such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. … has been delegated, including ensuring work is performed in accordance with contracts prior to payment and reporting any variances to the Board in a timely manner; tracking the percentage of completion, …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s … a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Tri-Valley Central School District – Budgeting (2014M-094)
… higher than needed. As a result, the District’s reported fund balance increased from approximately $8 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … assets by $1,442 at June 29, 2012. We identified the cause for $560 of the shortage; however, the cause of the remaining $882 has not been identified. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District (District) provides services and funds projects to improve and maintain wildlife habitat, help control and … The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial … the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly … oversee and monitor the operations and finances relating to the provision of Town ambulance services. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Opinion 91-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to … 91-12, p 32). Therefore, they are not required to be held in the custody of the village treasurer pursuant to Village …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Awarding and Oversight of Statewide Interoperable Communications Grants
… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… of affordable low- and moderate-income housing in New York State. The Housing Trust Fund Corporation (HTFC), a public benefit corporation, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order and/or … of the goods or services it is paying. Business Units can use the Comments field of the voucher to capture … Invoice Lines to enter two Invoice Descriptions (i.e., “pens” in the first Invoice Line, “pencils” in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsChallenging a Determination – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1503/challenging-determinationChallenging a Determination – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1508/challenging-determinationAccidental Disability – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Accidental Disability
https://www.osc.ny.gov/retirement/publications/1508/accidental-disability