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Ending Your Membership – Non-Contributory Plan with Guaranteed Benefits

… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System.   1 …

https://www.osc.ny.gov/retirement/publications/1513/ending-your-membership

Ending Your Membership – Police and Fire Plan

… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System.   1 …

https://www.osc.ny.gov/retirement/publications/1512/ending-your-membership

XVI.3.G Legal Compliance – XVI. Financial Reporting

… 1200 –  Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: … basis reporting requires the disclosure of violations of legal and contractual provisions that could have a material …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance

George F. Johnson Memorial Library – Library Expenditures (2016M-214)

… 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and … George F Johnson Memorial Library Library Expenditures 2016M214 …

https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214

City of Peekskill – Financial Condition (2014M-105)

City of Peekskill Financial Condition 2014M105

https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105

Bridgehampton Union Free School District – Claims Auditing (2017M-179)

… Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates … 190 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

Beekmantown Central School District – Payroll (2017M-26)

Beekmantown Central School District Payroll 2017M26

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26

Deer Park Union Free School District – Bank Reconciliations (2016M-166)

… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through … about $101 million. Key Finding The Board ensured that bank reconciliations were properly prepared to safeguard … Deer Park Union Free School District Bank Reconciliations 2016M166 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166

Cortland Housing Authority – Financial Condition (2015M-205)

… April 1, 2014 through March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent … Cortland Housing Authority Financial Condition 2015M205 …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205

Sidney Memorial Public Library – Cash Disbursements (2014M-252)

… Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected seven-member …

https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252

Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)

The purpose of our audit was to review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

Arlington Fire District - Purchasing (2018M-43)

… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Unified Court System Bulletin No. UCS-309

… Affected Employees: Employees represented by the DC37 in Bargaining Unit SK are affected. Effective Dates: Changes will be effective in paychecks dated July 20, 2022. OSC Actions: At the request …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increase

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of … DiNapoli today announced his office completed audits of the Village of Allegany Baldwin Public Library Town of …

https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-audits

Pre-Retirement Consultations

… advantage of this service before filing your retirement application …

https://www.osc.ny.gov/retirement/members/pre-retirement-consultations

XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures

… SECTION OVERVIEW AND POLICIES Handling codes on the voucher specify the distribution of checks. The table below lists the handling codes available and when … Handling codes on the voucher specify the distribution of checks …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-code

XII.5.D Selecting the Appropriate Location – XII. Expenditures

… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a … agency must select a Location with a blank payment method. When sending a check, Agencies should be sure the Location … be used only by the Office of the State Comptroller (OSC) when making payments to additional payees associated with a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location

XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures

… the correct Vendor ID and the payment goes to the correct Address Sequence for the vendor’s remit-to address. The Statewide Vendor File may have multiple Vendor … the correct Vendor ID and the payment goes to the correct Address Sequence for the vendors remitto address …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequence