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Town of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Justice Court Fund
… Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR … the JCF Modernization effort: For questions about TSLED: Contact us: Mail:Justice Court Fund Office of the State …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOverview – Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1512/overviewDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… returned an estimated 4.15%. “While investors continue to face uncertainty, steady economic growth has continued … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterMechanicville City School District – Financial Condition (2017M-93)
… January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and … Mechanicville City School District Financial Condition 2017M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… of residency; three instances where no date was on the address verification document or the date was several years old; and one instance where the address did not agree with the address on the billing record. Although the results of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Village of Savona – Board Oversight (2015M-328)
… 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of … approximately 830. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for … Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Trustee, with neither official retaining custody of the signature file or being present during the affixing of the … Treasurer should sign all checks, and the facsimile signature file of an official that is used as a second signature should only be used in the official’s presence and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mBoquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Annually perform a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161