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Glens Falls City School District - Financial Management (2019M-12)
… Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12State Agencies Bulletin No. 1889
… of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions … Period Type Effective Date Check Date Institution 21 Current 12/31/2020 01/14/2021 Institution 21 Lag 12/31/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… Internally Generated Intangible Assets – expenses should only be capitalized when all of the following have occurred: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsVillage of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Borrowing Against Your Contributions – New Career Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsBorrowing Against Your Contributions – Forest Rangers Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributionsBorrowing Against Your Contributions – Police and Fire Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsBorrowing Against Your Contributions – State University Police Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1823/borrowing-against-your-contributionsBorrowing Against Your Contributions – En-Con Police Officers Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributionsBorrowing Against Your Contributions – Regional State Park Police Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributionsBackground Checks at Municipal Youth Programs (2012-MS-5)
… youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. … who have contact with children in camps, childcare programs, and therapeutic programs. However, this does not cover all of the youth … Background Checks at Municipal Youth Programs 2012MS5 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5State Police Bulletin No. SP-215
… effective April 1, 2021 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … the increases for eligible employees in Bargaining Unit 07 and Bargaining Unit 17. Effective Dates The increases to … Eligibility Criteria Employees in Bargaining Unit 07 and Bargaining Unit 17 who have a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andFillmore 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-386Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… for 2014-15 were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an … required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37