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Geneva City School District - Reserves (2018M-51)
… complete report - pdf] Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to fund reserves in its …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOpinion 89-38
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school … of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district … who elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically processed. Affected Employees: All … Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payCity of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed by the … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Ending Your Membership – New Career Plan
… 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Ending Your Membership …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipEnding Your Membership – Police and Fire Plan
… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipCUNY Bulletin No. CU-524
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … (Code 267 ) and Agency Shop Fee (Code 293 ) from $34.00 to $37.00. Agency Actions Notify affected employees. … Questions Questions regarding this bulletin may be emailed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-524-service-employees-international-union-seiu-local-246-duesCUNY Bulletin No. CU-613
… increase. Affected Employees Employees represented by the International Brotherhood of Teamsters, Local 237 in … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorBridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Union Free School District is located in the Town of Southampton in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. … of Endicott Board of Trustees. Operating expenditures for 2014-15 totaled approximately $1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-628
… To notify agencies of an automatic dues increase for IBEW Local 3. Affected Employees Employees represented by IBEW Local 3 in Bargaining Unit T4 Effective Date(s) … To notify agencies of an automatic dues increase for IBEW Local 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3Beekmantown Central School District – Payroll (2017M-26)
… The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2012 through June 30, 2014. Background … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Cortland Housing Authority – Financial Condition (2015M-205)
… 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Unified Court System Bulletin No. UCS-309
… Affected Employees: Employees represented by the DC37 in Bargaining Unit SK are affected. Effective Dates: Changes will be effective in paychecks dated July 20, 2022. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increaseXVI.3.G Legal Compliance – XVI. Financial Reporting
… Section 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: GAAP basis … Section 1200 Generally Accepted Accounting Principles and Legal Compliance 1200 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance