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Retiring Before Age 62 – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Retiring Before Age 62
https://www.osc.ny.gov/retirement/publications/1523/retiring-age-62Limitations – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1523/limitationsOverview – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary Overview
https://www.osc.ny.gov/retirement/publications/1523/overview-0Divorce – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Divorce
https://www.osc.ny.gov/retirement/publications/1522/divorceOverview – Reporting Elected and Appointed Officials
… the specific requirements for calculating the number of days worked by elected and appointed officials. These … and Appointed Officials Theres a process to detrmine how many days these officials work if they dont participate in a …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewChenango Valley Central School District -- Budget Review (B19-4-2)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … Recommendations Solicit competitive bids or use available State and county contracts for the purchase of gasoline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, … Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25School District Physical Education Compliance (2018-MS-3)
… in the School Districts of: Baldwinsville Central , Binghamton City , Brockport Central , Camden Central , … complied with PE requirements mandated by State Education Law and regulations. As a result, not all students are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3City of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Westchester County – Budget Review (B18-6-2)
… sales tax collections, we estimate total collections to be closer to $538.4 million. The County budgeted $246.6 million …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting … Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. Key … made to municipalities. The Clerk should review the DMV account and remit the balances due to the State and County. … …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The … procedures for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Suffern – Budget Review (B17-6-8)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Greenport – Town Clerk Operations (2017M-3)
… and did not make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide … received and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20