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Salamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of … Niagara State Park are also located in the Town. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, … OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Operational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor … 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered under the … Vendor IDs 0RASP00000 and 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and … sick leave credit cannot be used to reach the five years. Qualify for a better retirement benefit calculation. For …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. … has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jApplying for Previous or Military Service Credit – Article 14 Benefits
… as you can about the period of employment for which you are seeking credit. We will determine your eligibility and any cost involved. Requesting credit for your previous public … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditCredit for Previous or Military Service – Article 14 Benefits
… 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 … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you. … credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jVestal Central School District – Fund Balances (2017M-91)
… is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… and underestimated revenues by approximately $900,000 from 2012-13 through 2014-15. Three District general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… period July 1, 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming … York Central School District Online Banking 2016M295 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Sexual Offender and Management Treatment Act Program
… the Legislature enacted the Sex Offender Management and Treatment Act (Act), which established the civil management … Center and the Manhattan Psychiatric Center, to provide treatment and living quarters for these offenders. Key Findings We found direct costs …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programMount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354City of Elmira – Financial Condition (2017M-90)
… 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of … City of Elmira Financial Condition 2017M90 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3