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More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. Throughout this publication, you … to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliMiller Place Union Free School District – Check Signing (2017M-76)
… Findings The Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the … absence, the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lake Placid Central School District – Claims Auditing (2016M-84)
… audited and approved by the claims auditor. Ensure that no claim against the District, other than those allowed under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Cornwall Central School District – Financial Condition (2015M-148)
… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Grand Island Central School District – Interfund Financial Activity (2016M-42)
… July 1, 2010 through September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Lawrence County. The District, which operates one school with approximately 680 students, is governed by an elected … approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of anticipated expenditures and … Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Utica Academy of Science Charter School – Purchasing (2015M-71)
… of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period July 1, 2013 … 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van … Danby and Newfield in Tompkins County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Village of Potsdam – Financial Condition (2017M-61)
… fund balances, and the general fund’s unrestricted fund balance was relatively low, at approximately 4.5 percent of … deficits in the operating funds and to increase fund balance to the levels established in the Board’s fund balance policy. Develop and adopt multiyear financial and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Colchester – Financial Condition (2016M-376)
… million. Key Findings The Board does not have a written fund balance policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the … expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a comprehensive fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Oxford – Financial Management (2016M-420)
… Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the Town’s AUDs in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140South Farmingdale Water District – Information Technology (2014M-153)
… if adequate policies were adopted to safeguard the District’s information technology resources for the period … October 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Greenlawn Water District – Accounting Records (2015M-231)
… records in a timely, accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231