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Applying for Previous or Military Service Credit – New Career Plan
… employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits
… of the cost after you leave the payroll, you must make payment within 30 days of notification. Page updated 3/13 …
https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-creditWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue … Develop and adopt a comprehensive multiyear financial and capital plan. Provide additional oversight of the clerk. … …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Accounts Payable Advisory No. 62
… purchase order (PO) is an ordering document authorizing a vendor to provide goods or services at a dollar amount within … contract. The PO communicates critical information to the vendor including the contract number, specific goods or services ordered, price and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… Ensure all credit card and purchase card charges are approved, supported and for appropriate purposes. Comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed … Although the Business Administrator developed a reserve fund plan, it was outdated and has not been adopted … Board approval for transfers to reserves. Update and adopt a written reserve plan and periodically review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is governed … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Wappinger – Financial Condition (2013M-94)
… December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected five-member Town Board is the legislative body responsible for overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … long-term fiscal health. Correct the accounting records to ensure health care costs and fund balance are properly …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298About the Common Retirement Fund – What Every Employer Should Know
… stakeholder, it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York State … is the trustee of the Fund, which was established to hold all the assets and income of NYSLRS in a single unified …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundTown of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board consists … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209State Police Bulletin No. SP-241
… Purpose: The purpose of this bulletin is to notify agencies of new voluntary insurance deduction codes for the New York State Police Investigators Association (NYSPIA). … Code 565: NYSPIA Perm Life Insurance NYSPIA will submit all transactions via electronic file for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codes