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About Statement No. 67 – Governmental Accounting Standards Board
… supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67More About This Retirement Plan – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 About This Retirement Plan
https://www.osc.ny.gov/retirement/publications/1522/more-about-retirement-planTier 4 — Article 15 Disability – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 4 Article 15 Disability
https://www.osc.ny.gov/retirement/publications/1522/tier-4-article-15-disabilityOverview – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Disability Retirement Benefits Overview
https://www.osc.ny.gov/retirement/publications/1522/overview-0Borrowing Against Your Contributions – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1522/borrowing-against-your-contributionsRetiring Before Age 62 – Coordinated Plan For ERS Tier 3 and 4 Members
… and 4 members under Articles 14 and 15 Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1522/retiring-age-62Limitations – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1522/limitationsOverview – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Final Average Salary Overview
https://www.osc.ny.gov/retirement/publications/1522/overviewContributing Toward Your Retirement – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Contributing Toward Your Retirement
https://www.osc.ny.gov/retirement/publications/1522/contributing-toward-your-retirementConstitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendment-0Constitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendmentIrvington Union Free School District – Fixed Assets (2022M-89)
… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to … in the fixed asset records. Eight assets were disposed of without Board authorization. The assets included kitchen …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Village of Warsaw – Justice Court Operations (2021M-214)
… collections were properly accounted for and deposited. Key Findings Although Village Court officials properly … . For example, they did not perform adequate monthly bank reconciliations or accountabilities. Did not ensure that the clerk’s work was accurate and sufficient. Key Recommendations Maintain accurate records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village … managed the billing collecting enforcing and accounting for water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds