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Schenevus Central School District - Financial Condition (2018M-83)
… declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund … and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the … Key Recommendations Continue to monitor the financial plan for stabilizing the general fund and address any unforeseen …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… - pdf] Audit Objective Determine whether Laurens Central School District (District) officials: Effectively managed … operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced … identify potential efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
Town of Palatine Town ClerkTax Collector and Financial Management 2017M101
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Franklinville Joint Fire District – Claims Processing (2017M-141)
… by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. … claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for … claims contain sufficient information as to the number and dollar amounts of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … 1, 2015 through February 28, 2017. Background The City of Glens Falls is located in Warren County and has a … City of Glens Falls Water and Wastewater System Cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Tapestry Charter School – Procurement (2017M-203)
… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Town of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to … Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to … that would have been established under the State Police retirement plan (Section 381-b) had you retired on your date …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… Alternative Death Benefits If you die while in service after having become … as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsA Message From Comptroller Thomas P. DiNapoli – State University Police Plan
… PFRS Tier 1 2 3 5 and 6 members covered by Section 383d A Message from Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoliDivision of Housing and Community Renewal Bulletin No. DH-29
… To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s annual … to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time worked. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andMore About This Retirement Plan – En-Con Police Officers Plan
… This retirement plan publication describes the benefits available to Tier 1, … by the Environmental Conservation Police Retirement Plan. (There is no Tier 4 within the Police and Fire … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planMore About This Retirement Plan – State University Police Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … by the State University of New York Police Retirement Plan. (There is no Tier 4 within the Police and Fire … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planOrder NYSLRS Forms and Publications for Employers
… on our website. If you need just a few copies, you can go to our Forms page or our Publications page to … NYSLRS forms and publications are available on our website but employers can submit a request to order a bulk supply …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersState Agencies Bulletin No. 1450
… Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, pensionable overtime earnings limit of $15,000 … percent. The overtime earnings limit for 2016, 2017, and 2018 have been calculated by the New York State and Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesTown of Clayton - Justice Court Time and Attendance (2017M-286)
… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCost-Saving Ideas: School District Auditing – Audit Committee
… of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) Other auditing roles External Auditor Internal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee