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Ending Your Membership – Special 20- and 25-Year Plans
… five ways your membership can end: If you are not vested and you leave public employment for seven years (membership … ends automatically); If you leave public employment and voluntarily withdraw your membership ; If you transfer … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipTown of Morris – Justice Court Operations (2021M-66)
… and made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
… and made 60 disbursements totaling $318,091. We reviewed a sample of 556 cash receipts totaling $78,948 and all 60 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Details About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processTotal Receipts – 2023 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s … receipts increased 52.8 percent. Personal Income Tax and Consumer Tax Receipts Have Increased Over the Past Five … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s … receipts increased 41.1 percent. Personal Income Tax and Consumer Tax Receipts Have Increased Over the Past Five … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsPortville Central School District - Financial Management (2018M-245)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated … fund balance that was not used to finance operations and overestimated appropriations by $3.3 million (6 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Bolivar-Richburg Central School District - Financial Management (2019M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of North Elba – Cash Collections (2020M-49)
… report - pdf] Audit Objective Determine whether Town Clerk and departmental collections were properly accounted for and deposited. Key Findings The Clerk did not deposit … Director should review entries in the point-of-sale system and reconcile cash collections to green fees, golf …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Canaseraga Central School District - Financial Management (2019M-104)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Bemus Point Central School District - Financial Management (2019M-216)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Genesee Valley Central School District - Financial Management (2019M-231)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Retirement Legislation - 2023
This publication covers retirement and related legislation enacted or vetoed during the 2023 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-23.pdfTown of Colesville – Procurement (2023M-92)
Determine whether Town of Colesville (Town) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/colesville-town-2023-92.pdfStafford Fire Department, Inc. - Financial Management (2023M-110)
Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly managed the Department’s finances.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/stafford-fire-department-inc-2023-110.pdfHolland Patent Central School District – Fuel Inventory (2023M-141)
Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/holland-patent-central-school-district-2023-141.pdfVillage of Islandia – Overtime (2023M-121)
Determine whether Village of Islandia (Village) officials properly approved, documented and controlled overtime for employees.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/islandia-village-2023-121.pdfBarker Central School District - Payroll (2023M-19)
Determine whether Barker Central School District (District) employee compensation payments were accurate, approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/barker-central-school-district-2023-19.pdfPrompt Contracting Instructions for Reporting Agency Specific Data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts with Start Dates of January 2, 2021 through January 1, 2023
Instructions for reporting agency specific data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-worksheet-2022.pdf