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More About This Retirement Plan – New Career Plan
… covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether … extra-classroom activity funds were adequately safeguarded and cash collections and disbursements were properly … However, the lack of documentation prevents officials from confirming it. Four of the 10 student ledgers we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Accounts Payable Advisory No. 27
… Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the … (e.g., the date which the goods or services are received from the vendor) regardless of whether a corresponding … XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… September 15, 2015. Background The Silver Creek Central School District is located in the Towns of Hanover and … maintained at reasonable levels. … Silver Creek Central School District Financial Condition 2015M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… complete report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-372022 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsVillage of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for … officials did not ensure all credit account purchases and employee reimbursements were properly supported and for … and the approval process for credit account purchases and employee reimbursements. Thoroughly audit claims and require …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Boylston – Financial Condition (2021M-69)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key … operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-692021 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsTown of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not … exception to competitive bidding. Did not issue requests for proposals for six of 10 professional services providers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-862020 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsTown of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Overview – Legacy Reporting
… who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law (RSSL). (See … please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewSidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and District officials did not develop multiyear financial plans or establish targeted … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243