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Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … six independent audit reports contained a finding related to the District’s unrestricted fund balance being in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Benefits
… a professional environment where employees are encouraged to push themselves while maintaining work-life balance. A … packages (including prescription drug coverage) available to all employees and their dependents. Opt-Out Program allows … who have other employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange for an …
https://www.osc.ny.gov/jobs/benefitsXVIII.1 Capital Projects – XVIII. Capital Projects
… that requires State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with background and broad guidance related to the PCIP. The PCIP went into production on October 1, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipOpinion 90-36
… return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should return a …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Security Self-Assessment – Information Technology Governance
… that as well. Some questions are followed by a suggested step you can take to verify and better understand the answer …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not … Although BOCES officials restricted user account access to the financial application, they did not adequately manage …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-17
… Section 2803-a authorizes "hospitals", under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and among other public and private hospitals, medical …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Conflicts of Interest of Municipal Officers and Employees
… limited public resources available to you as effectively and efficiently as possible. When serving in your public … of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach. This brochure is …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCredit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitCredit for Previous or Military Service – New Career Plan
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceSaranac Central School District – Tuition Billing and Collections (2023M-90)
… paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201