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City of Olean – Budget Review (B17-1-3)
… potentially contribute to a depletion of the general fund balance within three to five years. The City appropriated $600,000 of fund balance to offset general fund expenditures in 2017-18, all … recurring revenue sources rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Opinion 95-30
… p 82; see Martin v Board of Education, UFSD No. 17 , 39 Misc 2d 519, 241 NYS2d 396, ). As a result, we concluded …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Automated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the options allow you to access your records, find general … menus, you will be asked to enter the last four digits of your Social Security number and your date of birth. We …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceForms
… Certain or 10-Year Certain), you should use the Pensioner’s Designation of Beneficiary form (RS6439) . (RS5127-T, Rev. … of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster … can also be used to designate a new beneficiary for the Survivor’s Benefit Program benefit if a retiree has selected …
https://www.osc.ny.gov/retirement/formsEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary … with DASA requirements. While a code of conduct is posted on the School website, the code is not distributed annually …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Chesterfield. Ensure that penalties are correctly assessed on all delinquent accounts. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Cost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district … (includes audit committee charter template) Other auditing roles External Auditor Internal Auditor Claims Auditor/Deputy … Claims Auditor Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 … …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeState Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to … property tax exemptions for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeSchenevus Central School District - Financial Condition (2018M-83)
… condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately … The City has no formal process for staying current on water and wastewater system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of Audit The purpose of our audit was to determine whether District officials maintained adequate time records to ensure … 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Alternative and Out-of-Service Death Benefits – State Police Plan
… had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… established under the plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. … employer, but were gainfully employed during that time, or if you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsVillage of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Oyster Bay Cove – Claims Audit (2022M-114)
… audited before payment. The Board reviewed and approved warrants (list of claims) without auditing the individual …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114State Agencies Bulletin No. 2087
… Purpose The purpose of this bulletin is to notify agencies of the 2023 maximum … the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase … PayServ will automatically stop ORP and VDC contributions when employees’ pensionable earnings reach the $330,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryGreenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the 2024 maximum … the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase … PayServ will automatically stop ORP and VDC contributions when employees’ pensionable earnings reach the $345,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary