Search
Special Disability Benefits – Career Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsRoslyn Union Free School District – Cash Receipts (2016M-241)
… if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $104 … Findings Press-numbered triplicate receipts are not issued for money received in building locations other than the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Overview – Enhanced Reporting
… payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewBroadalbin-Perth Central School District – Cash Management (2020M-65)
… month for investment. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… economical manner. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… budget for the planned use of fund balance are accurate and reasonable. Ensure that reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementMechanicville Housing Authority – Tenant Rents (2015M-246)
… internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, 2015. … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.2 … the financial system to ensure that adjustments are made for appropriate purposes. … Mechanicville Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273II.3.B Establish Control – II. New York State Financial Accounting
… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation … lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Board did not ensure that District officials implemented and enforced its policy governing the operations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to students were nutritious and prepared in the most … were approximately $285,000. Key Findings Meals cost more to prepare than the revenue generated by meal sales. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsLyons Central School District – Multiyear Planning (2015M-337)
… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65North Bellmore Union Free School District – Financial Condition (2014M-47)
… June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … to an appropriate level. … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overview