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Monroe County – Golf Course Contract Management (2014M-111)
… Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages and …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … did not apply for all the transportation State aid to which the District was entitled for bus purchases. The … network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background The East Ramapo Central … is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Saranac Central School District – Tuition Billing and Collections (2023M-90)
… paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … fund balance policy; or developed policies and procedures to govern budgeting practices. Lacking established long-term …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Credit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or … that you claim all the service credit you are entitled to receive as early as possible, because records documenting … from a participating employer before that employer elected to participate in the Retirement System. Service Before Your …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or … important that you claim all the service you are entitled to receive as early as possible, because records documenting … from a participating employer before that employer elected to participate in the Retirement System. Service Before Your …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or … that you claim all the service credit you are entitled to receive as early as possible, because records documenting … from a participating employer before that employer elected to participate in the Retirement System. Service Before Your …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or … that you claim all the service credit you are entitled to receive as early as possible, because records documenting … from a participating employer before that employer elected to participate in the Retirement System. Service Before Your …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitCredit for Previous or Military Service – New Career Plan
… of this System, or another public retirement system in New York State, your service may be recredited and your date … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early retirement with a reduced …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … liability reserve exceeded the amount deemed necessary to pay employees for accrued and unused sick and vacation … of appropriated fund balance, which allowed the district to circumvent the 4 percent statutory limit on unrestricted …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 931 contracts for state … support and technical assistance training. State Education Department $6.8 million with Questar Assessment Inc. for test … Abuse Program for the NYS Empire Plan. Department of Corrections and Community Supervision $2.4 million for …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilXVIII.1 Capital Projects – XVIII. Capital Projects
… that requires State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with background and broad guidance related to the PCIP. The PCIP went into production on October 1, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcip