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Catskill Central School District – Financial Management (2017M-134)
… balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Nichols – Financial Management (2017M-258)
… fund balance and use the excess funds as a financing source for either one time expenditures or to improve the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Broome County – Financial Condition (2017M-187)
… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … 15-member Board of Legislators. Budgeted appropriations for 2017 total approximately $383 million. Key Findings On …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Milford Central School District – Financial Condition (2016M-87)
… of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period … 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS blackout period. Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesTown of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … The Town of Springport is located in Cayuga County and has a population of approximately 2,400. The Town is governed by … $1.97 million. Key Findings The Town could not provide a Board resolution that properly established the building …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Herricks Union Free School District – Overtime (2019M-127)
… for those employees whose absences are preapproved to reduce overtime cost. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Watkins Glen Central School District - Financial Management (2019M-57)
… operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Poughkeepsie City School District - Budgeting (2018M-226)
… with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Glens Falls City School District - Financial Management (2019M-12)
… whether District officials effectively managed general fund balance. Key Findings The District’s reported fund … past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … operations. The District has not formalized or adopted a multiyear financial and capital plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure current …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Bemus Point Central School District - Financial Management (2019M-216)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Margaretville Central School District – Financial Management (2020M-46)
… of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Milford Central School District – Fund Balance Management (2022M-94)
Determine whether the Milford Central School District District Board of Education Board and District officials properly managed fund balance in accordance with statute
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94DiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the negotiated sale of tax-exempt and taxable New York … sell $83.4 million or more of Series 2023C bonds to refund a portion of certain outstanding GO bonds to reduce the … cancel this scheduled sale of General Obligation Bonds. A copy of the Preliminary Official Statement and the Invitation …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsEligibility, the Benefit and Filing – Police and Fire Plan
… to Tier 2, 3, 5 and 6 members is the benefit payable on completion of 32 years of service. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which your retirement will occur. The 15-day filing …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingHiring Members with the Enhanced Report – Enhanced Reporting
… or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, … a pension from one of the eight public retirement systems in New York State. If your employee is an existing NYSLRS … a pension from one of the eight public retirement systems in New York State, you will report their days and salary so …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportOne-Year FAS – Career Plan
… made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fas