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Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … in northeastern New York State and has a population of approximately 51,600. The County is governed by the County …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Comptroller DiNapoli Releases State Audits
… special education programs that did not comply with SED’s requirements for reimbursement. Auditors also questioned the … for consultant services that did not comply with bidding requirements. New York City Department of Finance : Controls … special education programs that did not comply with SEDs requirements for reimbursement …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsSag Harbor Union Free School District – Child Care Program (2016M-211)
… The Director did not maintain a separate record for each family to document if the full or reduced Program rates … to be maintained. Maintain detailed records for each family, including a completed registration form for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … did not have written policies and procedures governing separation payments and did not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… $1.9 billion, up $4.8 million from the same time last year. “Year-over-year growth in local sales tax collections has … $910 million, a decrease of -2.8%. Fewer than half (27 of 57) of counties experienced year-over-year increases. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearConclusion – Improving the Effectiveness of Your Claims Auditing Process
… will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOrdinary Death Benefit – Career Plan
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCredit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-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 … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit 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 … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … NonContributory Plan with Guaranteed Benefits for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitCredit 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 … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit 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 … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 Sections 370a 371a and …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-servicePleasantville Union Free School District – Financial Condition (2015M-311)
… aside in each reserve, how each reserve would be funded or when each reserve would be used. Two of the District’s … the future purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … and reviewing leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236