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Flanders Fire District – Disbursements (2014M-199)

… in Suffolk County. The District, which is governed by an elected five-member Board, serves approximately 4,400 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199

McLean Fire District - Financial Operations (2017M-296)

… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials … stock. District officials agreed with our recommendations and indicated they planned to take corrective action. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296

Leaves of Absence – Career Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … To determine your eligibility and the cost, if any, please send a request to the retirement system for review. …

https://www.osc.ny.gov/retirement/publications/1642/leaves-absence

Leaves of Absence – New Career Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … determine your eligibility and the cost (if any), please send a request to the Retirement System for review. …

https://www.osc.ny.gov/retirement/publications/1515/leaves-absence

Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … To determine your eligibility and the cost, if any, please send a request to the Retirement System for review. …

https://www.osc.ny.gov/retirement/publications/1513/leaves-absence

Tuckahoe Common School District - Financial Condition (2018M-191)

… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)

… canceled check images, and adequate documentation of the President’s approval for disbursements was not always kept. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial

Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act

… Program (TAP) to eligible undocumented students. In 2013, Comptroller DiNapoli released a report estimating …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-act

CUNY Bulletin No. CU-297

… Purpose To notify agencies of the new dues structure change. Affected … change, the calc routine will change from “DEFAULT TO DEDUCTION TABLE” to “FLAT AMOUNT.” Notify affected employees. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-297-dues-and-agency-shop-fee-structure-change-dc-37-local-384

State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show fiscal discipline and improve …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances

West Hempstead Water District – Life Insurance (2016M-393)

… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance … even though there was statutory authority only to provide group life insurance. Key Recommendation Review … life insurance policies and consult with District counsel to take steps to ensure that all insurance policies are …

https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393

Town of Stuyvesant – Procurement (2017M-54)

… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54

Fallsburg Central School District - Fund Balance Management (2020M-12)

… Board and District officials effectively managed general fund balance. Key Findings The Board overestimated … 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated fund balances each year, the District’s recalculated surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12

Lackawanna City School District - Tuition (2019M-59)

… for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 … schools. Key Recommendations Review tuition invoices to ensure charges are calculated correctly and supported. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … he does not perform the review and certification prior to the employees being paid. Key Recommendation The … Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326

Accounts Payable Advisory No. 13

… Subject: Disabling Voucher Matching Guidance: It has come to our attention that several agencies have disabled or … created in SFS. Agencies are instructed that failure to utilize voucher matching is unacceptable and that this … e-mail  [email protected] . OSC will continue monitoring to ensure compliance with best practices and to assist …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfs

Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining … budgets each year. Key Recommendation Continue to closely monitor the budget and take necessary actions to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014m

Greenwich Central School District – Claims Auditing (2016M-37)

… Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. …

https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefit

XVI.3.B Fund Accounting – XVI. Financial Reporting

… other governmental units, and/or other funds. Trust Fund spending is controlled primarily through legal trust agreements and applicable State Laws. Equitable title … Benefit) Trusts report resources required to be held in trust for the members and beneficiaries of certain pension, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting