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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… prescribed by the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing … and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … approximately $9.4 million. Key Findings Village officials have not developed formal IT policies for user access, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not … general fund. The water and sewer funds do not presently have sufficient resources to repay the full amount of these …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Other Bulletin No. 60
… grade in April 2021. Withholding Recommendation If the agency determines the full or partial value of the April 2020 … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… advance in the higher grade in April 2020. If the agency determines the full or partial value of the April 2020 … ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfState Comptroller DiNapoli Releases Municipal & School Audits
… issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) Although the … requirements of the program for married couples and family members employed by the district. For the 2021 … accounts were over expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Town of Dix – Supervisor’s Control of Cash (Schuyler County) The former supervisor did not ensure all cash in his … enforcement for review. Brighton Central School District – Procurement (Monroe County) District officials did not demonstrate that …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Salamanca – Collections … Piseco Common School District – Authorized Investments (Hamilton County) District officials did not invest in … to financial and other sensitive data. OnTECH Charter High School – Information Technology (Onondaga County) School …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Schenectady City School District – Math Workbook Inventory (2023M-65)
… pdf] Audit Objective Determine whether Schenectady City School District (District) officials maintained adequate math … aware of the large quantities of workbooks stored at the elementary schools. The District lacked an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund … fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Credit for Previous or Military Service – Career Plan
… Military Service You may be able to receive credit for some or all of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … benefit. Please review your options carefully before making your decision, and contact us with any questions you …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceVested Retirement Benefit – Career Plan
… … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military … Service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… 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/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire 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/1512/vested-retirement-benefitCredit for Previous or Military Service – New Career Plan
… You may be able to obtain credit for your previous public employment or military … service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceVested Retirement Benefit – New Career Plan
… 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the … and wish to receive your benefit. 1 Updated 10/22 … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or military … service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or military … service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCampbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11