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Available Options – En-Con Police Officers Plan
… This is the basic retirement benefit. It provides for the maximum benefit payment to you each month for the … contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings … your death. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … action. … audit oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Plan. United did not have a uniform method to track and account for the time worked by claims center staff. Key … program. Develop a standardized process to track and account for time worked by claims center staff. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District District officials adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… proposals or quotes for professional services is required. Bid specifications for equipment costing $170,470 … bid specifications are written to encourage competition from multiple vendors. … Genesee Valley Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual … accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOpinion 95-13
… of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds issued for a completed capital project must retain these proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-95-13I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Chapter IV – Accounting Codes – Uses and Descriptions … and details regarding State accounting codes. This chapter provides useful information to assist users with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureTown of Yorkshire – Financial Management (2021M-109)
… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained … reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … not ensure the bookkeeper accurately maintained the town’s accounting records. As a result, the town’s accounting …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Presses Companies on Political Disclosure
… The shareholder proposals filed by the Fund ask companies for comprehensive and public reports that list their … portfolio of public and private equities, fixed income, real estate and alternative instruments. … State Comptroller …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Mohawk – Records and Reports (2013M-113)
… The purpose of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Fiscal Stress Monitoring Summary Results: Common Themes for School Districts
School District Fiscal Stress Summary Results: 2013 to 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2015_SummaryResultsSchoolDistricts.pdfAvailable Options – Regional State Park Police Plan
… 50 percent of your COLA. Learn more about COLA. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsHighland Central School District – Non-Instructional Overtime (2021M-8)
Determine whether Highland Central School District District officials properly authorized and monitored overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Opinion 88-14
… bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed … transferred to the general fund. The county may report the money to the State Comptroller as abandoned property, after … trust and agency fund and that, after six years, such money may be deemed abandoned property and disposed of …
https://www.osc.ny.gov/legal-opinions/opinion-88-14