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Special Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Special Albany County Sher Undersheriffs Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
… Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89j 603h …
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
… County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 some Tier 3 Sections 89k 603g …
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1977
… 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% Benefit Plans and Narrative Descriptions: Benefit Plan Description T6VDCB … Effective Administration paychecks dated February 2, 2022, and Institution paychecks dated February 10, 2022. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcTown of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Accounts Payable Advisory No. 68
… to Financial Operations (GFO), Chapter XII, Section 10.D – Monitoring Moving Service Guidance: This section provides … services performed. The GFO, Chapter XII, Section 10.D – Monitoring Moving Services provides agencies with detailed … guidance for receiving a thorough bid, effectively monitoring the move, reviewing the vendor’s invoice, and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately … capital plan. The Town accumulated excessive fund balance in multiple funds. Key Recommendations Adopt comprehensive IT … and develop a plan to reduce unrestricted fund balance in a manner that benefits Town residents. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Village of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Village of Lewiston – Purchasing (2013M-45)
… the water and sewer funds combined. Key Findings We tested 36 claims totaling $214,207 made from June 1, 2011, to … policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the … adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Essential Policy Elements – Travel and Conference Expense Management
… for employee use of personal vehicles while on official business, including a requirement that employees document the … by employees while using their personal vehicles for business reasons. Like the GSA rates, this rate can be used … members to and from meetings of the board, except for county governing boards. County Law section 203 (2) (b) …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsCity of Yonkers – Budget Review (B6-14-14) - Revised
… legislation is not approved, reduce expenditures to offset lost revenue. Pay tax certiorari costs through the operating …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of … Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… documented the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever used toward debt service payments. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… period to provide for the year-end increases made to the retirement contribution reserve fund. Instead, the Board passed general resolutions to fund this and other reserves with operating surplus after …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, … Obligation Bonds. A copy of the Preliminary Official Statement is available. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bonds