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World Trade Center Presumption – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/world-trade-center-presumptionReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and … The committee appointed by the Comptroller with the consent of the Investment Advisory Committee reviews proposed mortgage and real estate …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsFiling the Resolution – Reporting Elected and Appointed Officials
… username and password, work with your Retirement Online Contact and Security Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension … 110 State Street Albany, NY 12244 The hard copy must be certified by the board clerk or secretary, and it must …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionSUNY Bulletin No. SU-347
… 23, 2023 Affected Employees: SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: … dated November 22, 2023. OSC Actions: At the request of UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseCanandaigua City School District – Procurement (2022M-141)
… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… complete report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the District’s financial condition. Key Findings Officials … financial plans to help make financial decisions. The Board should adopt written policies concerning fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBriarcliff Manor Union Free School District - Procurement (2020M-173)
… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … Determine whether Briarcliff Manor Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Green Tech High Charter School – Payroll (2023M-157)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 … are prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157South Otselic Fire District – Financial Activities (2022M-169)
… report – pdf] Audit Objective Determine whether the South Otselic Fire District (District) Board of Fire … Determine whether the South Otselic Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Lake Placid Central School District – Investment Program (2023M-94)
… Consider other legally authorized investment options when investing available funds. Had officials done so, the … and consider legality, safety, liquidity and yield when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Pine Valley Central School District - Financial Management (2019M-35)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by … and surplus fund balance were reasonable. Key Findings The Board overestimated appropriations by a total of almost … surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million or … during the audit period. Have written agreements with nine professional service providers paid a total of $968,545 … with GML. Enter into written agreements with all professional service providers. Ensure that all purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mSullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityLowville Academy and Central School District - Claims Audit Process (2019M-154)
… of oral quotes, departmental approval, evidence of receipt of goods or services, or itemized receipts or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management