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Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… has approximately 430 students. The District is governed by a Board of Education. General fund budgeted appropriations … estimated appropriations that exceeded actual expenditures by a total of $2.5 million, or an average of 8 percent, over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school … overestimated appropriations by about 9 percent in its adopted budgets over the past three years. Unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Camden Central School District – Financial Condition (2016M-51)
… 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee … District’s financial condition to ensure that the general fund’s unrestricted fund balance was within the statutory … budgets with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Cuba-Rushford Central School District – Financial Management (2015M-125)
… fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 million. Key Findings District … officials overestimated expenditures by approximately $8.5 million throughout the audit period. Unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Randolph Central School District – Financial Management (2014M-20)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Starpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, funded primarily with real property taxes and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… that established reserves to be used, how they would be funded and when they would be used. The District’s reserve … that establishes reserves to be used, how they will be funded and when they will be used. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Remsen Central School District – Fund Balance and Reserves (2015M-306)
… The District’s fund balance exceeded legal limits for all three fiscal years we reviewed. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 million. Key Findings District … more fund balance than was needed over the five-year period ending June 30, 2015. The District overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Amityville Union Free School District – Payroll (2016M-155)
… internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Albion Central School District – Budgeting (2016M-80)
… Albion Central School District Budgeting 2016M80 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Sullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for authorized purposes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257State Agencies Bulletin No. 1882
… The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier … and 408 (k) (6) (D) (ii) will increase to $290,000 for the 2021 plan year, which is the calendar year for ORP and VDC … Effective as of Administration checks dated January 6, 2021 and Institution checks dated January 14, 2021. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCanaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104New York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll … related to payroll services. Payroll Users Group The New York State Payroll Users Group, established in December …
https://www.osc.ny.gov/state-agencies/payrollPartial Lump Sum Payment – Special 20- and 25-Year Plans
… under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-payment