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Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… 5 percent per year); or Leave your contributions in your account and qualify for a retirement benefit when you are 55. … public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCity of Glen Cove – Budget Review (B7-14-16)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in … financial risks that the City Council should consider when adopting the 2015 budget. The City continues to finance … the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Essex County) The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure … balances. The last annual financial report that was filed with the Office of the State Comptroller was for the 2010 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … , Town of Roseboom and the Town of Stafford . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0City of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education services to children with … in reimbursable costs on its CFR for the rate-based preschool special education programs that it provided. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… the apparent misappropriation of funds. The Town does not have complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCooperstown Central School District – Financial Management (2024M-65)
… the Board and District officials were not transparent with taxpayers and levied more taxes than necessary to fund … Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it exceeded … related expenditures, but instead paid these expenditures with current years’ funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Early Education Center – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately doc …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualWappingers Central School District – Fuel Accountability (2015M-135)
… to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November 6, 2014. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $212 million. Key Findings … the unleaded gasoline fuel tank were secured each night. District officials do not review system activity …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected … Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase is effective 4/29/07 and may be submitted in Pay … 3C (Institution), paychecks dated 5/24/07 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Monroe County. The District, which operates nine schools with approximately 5,300 students, is governed by an elected … of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that they are not … to other reserves established and maintained in compliance with statutory directives or used to benefit the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… The ALN numbers represent, in most instances, the primary source for retrieving information from state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… year were added to the inventory records. None of the 25 computer disposals tested had evidence that the hard … and sometimes were missing key information such as serial numbers, locations, purchase dates and costs. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… board members did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer … activities and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would have better positioned themselves to …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0City of Rome – Internal Controls Over Capital Projects (2012M-248)
… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an … Baldwinsville Public Library Private Funds and Employee Leave …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256XII.6.L Replenishing an Advance Account – XII. Expenditures
… account, use the “Find an Existing Value” function in the Statewide Financial System (SFS) to search by Vendor … to the goods or services that it spent the monies on in order to record spending for the items in question. For … Business Units should not use the account code used to set up the advance account. Process the voucher for payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account