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Jamestown City School District – Fund Balance and Reserves (2022M-97)
… detailed each reserve’s funding and use. As a result, more real properly taxes were levied then necessary to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Attica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not … budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Amortization Schedules and Payoffs – Contribution Stabilization Program
… From the Billing Dashboard, click the “Amortization Payoff Calculator” link. Click the “Search” button. In the list of …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… Labor Force Still Reeling from COVID-19 Pandemic When the COVID-19 pandemic first hit, workers aged 16 to 24 … are the only age and gender group that experienced a rising unemployment rate in not only 2020 but also 2021, and … a large percentage of young job seekers in the City, there do not appear to be adequate job openings in service …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingNorwood-Norfolk Central School District – Financial Management (2022M-129)
… balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Mandatory vs. Optional Membership
… the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a permanent, full-time employee of an employer that participates in the Retirement System, … than 30 hours per week, or less than the standard number of hours for full-time employment as established by your …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … scope covered the period November 7, 2018 through May 2, 2019. About the Program CUNY – the nation’s largest urban … located throughout New York City’s five boroughs. As of January 2019, CUNY offered 1,400 academic programs, 200 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsHomer Central School District - Criminal History Background Checks (2019M-76)
… effectively used District resources to ensure the safety of their students by performing proper criminal history … criminal history background checks on nine out of 157 employees tested. Key Recommendations Discontinue … confirming fingerprint clearances. Conduct periodic checks of employee files to ensure that they have gone through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… and requirements applicable to the New York State procurement process, and guidance to State contracting … approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics … agencies in managing and monitoring active contracts Procurement and purchasing requirements including procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesSherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61SUNY Bulletin No. SU-360
… employees who received a payment in the 07/30/2025 check. Retirement and Deduction Information: The Non-Pensionable … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… can be found on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS in … with the centralized contract from which you are purchasing. No pre-encumbrance (fund reservation) is required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsArdsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Avon Central School District – Financial Management (2024M-75)
… (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The Board-approved budgets … it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Museum or Military Abandoned Property
… for reporting these items to the Office of Unclaimed Funds can be found in the Handbook for Reporters of Unclaimed … Discharge Paperwork, Written Letter about Corporal's Death, USA Intention Letter) 3/19/1997 Jenette Raemer RD1 …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertySUNY Bulletin No. SU-360.1
… employees who received a payment in the 07/30/2025 check. Retirement and Deduction Information: The Non-Pensionable … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesMiller Place Fire District – Credit Cards (2024M-58)
… whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card … expend funds for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: … by purchase orders that lacked a detailed description of the items or services, the quantity of items, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Actuarial Advisory Committee
… actuarial assumptions and employer contributions. Armand de Palo (Retired) Michael Heller (Retired) Edward Brown …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committee