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Retiring Before Age 62 – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 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 …
https://www.osc.ny.gov/retirement/publications/1522/overviewPayment for Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Payment for Service Credit …
https://www.osc.ny.gov/retirement/publications/1522/payment-service-creditBecoming Eligible for a Benefit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles …
https://www.osc.ny.gov/retirement/publications/1522/becoming-eligible-benefitContributing Toward Your Retirement – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles …
https://www.osc.ny.gov/retirement/publications/1522/contributing-toward-your-retirementAlbany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Knox – Town Clerk (2020M-72)
… the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections … whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsVillage of Delhi - Disbursements (2019M-204)
… she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked … Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an individual … reviews payroll before payment. Create procedures for medical reimbursements to ensure that they are for proper …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Webb - Ski Collections (2018M-188)
… ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials … should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski lift transactions that did not require payment were not …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … million and found that they were adequately supported, for appropriate purposes and audited and approved before … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing … Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mFighting Public Corruption
… DiNapoli is committed to fighting public corruption and encourages the public to help fight fraud and abuse …
https://www.osc.ny.gov/investigationsREACH Academy Charter School - Cash Disbursements (2019M-130)
… cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not appointed a … claims auditor. Develop procedures to preapprove purchases and document and verify that goods and services are received at the agreed … cash disbursements were properly accounted for supported and approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Opinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be … Whether the town board has the authority to increase the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23) 180-Day Response
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23-responseSED.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfThese Our Treasures, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-60)
To determine whether the costs reported by These Our Treasures, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s60-response.pdf