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Receiving Your Benefit and Filing Your Option Election – Career Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life … selected Cash Refund — Contributions (Option ½) with your estate named as beneficiary. … Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionOneida County – Court and Trust Funds (2023-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown . … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 … the whereabouts of any person entitled to payment from the estate is unknown, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life … selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. … Basic Plan ITHP for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Receiving Your Benefit …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionSmall Businesses and the Economic Recovery: Work in Progress
… effect from the pandemic at rates that exceed the national average, as shown in Figure 1. Conditions have improved by … in October 2021, rates that are similar to the national average. FIGURE 3 – Share of New York Small Businesses … of revenue decline in May 2020 that exceeded the statewide average (77 percent); however, the shares of small businesses …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… did not properly oversee the bank reconciliation and accounting processes of the Treasurer. Key Recommendations … to detect errors in preparation. … Pine Plains Central School District Internal Controls Over Select Financial Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectXIX.6 State Accounting and Reporting – XIX. Project Costing (PCIP)
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6-state-accounting-and-reportingXII.4.A Vendor Requests for Payment – XII. Expenditures
… SECTION OVERVIEW AND POLICIES State Finance Law § 109 requires vendors to … a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC … Aid payments, or discretionary payments for materials, equipment and services. It is the responsibility of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfAccounting for Various Gaming Revenues
Accounting for Various Gaming Revenues
https://www.osc.ny.gov/files/local-government/publications/pdf/gamingrevenues.pdfColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … audit of the Treasurer’s financial records. The only accounting records the Treasurer maintained were a check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mTown of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted appropriations for 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Selected Safety and Security Equipment at Train Stations (Follow-Up)
… such as CCTV cameras, CAIs, monitors, and Digital Video Recorders (DVRs). The CCTV system is not publicly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … expenditures. Village of Nelliston – Payroll and Accounting Records (Montgomery County) Payroll duties were … the taxable assessed values for the town, county and school districts by a combined total of more than $86 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… key details that would better inform the public about how their tax dollars are being spent,” DiNapoli said. “It … when the fiscal year began but down nearly $1.2 billion from a year earlier. No deposits were made to the state’s … the bond-financed State and Municipal Facilities program. Each of the previous four enacted budgets included similar …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Comptroller DiNapoli Releases Municipal Audits
… or properly prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not … . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial Operations (Wayne … Existing bylaw provisions were not enforced and adequate accounting and fundraising records were not maintained. Petty …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsFind Accounting Policies and Operational Guidance
… (for historical purposes only) … Find Accounting Policies and Operational Guidance …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceCompliance With Special Education Regulations for the Provision of Services
… the New York City Department of Education (DOE) arranged for eligible students to be placed in special education … students who were initially referred during the 2016-17 school year. About the Program Special education services and … year 2016-17. Noncompliance ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services