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Thurston Fire District – Financial Activity (2016M-430)
… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Village of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key … established and follow a good system of internal controls for the approval of claims. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range … if the District offered family plan coverage buyouts of $4,500 or $6,000 and individual plan coverage buyouts of $2,000 or $2,500. Key Recommendation Consider offering a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Town of Hancock – Justice Court Operations (2021M-6)
Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Forks Fire District #3 - Financial Planning (2018M-20)
… reserves and a multiyear financial plan. Consult with the District's attorney and ensure the capital reserve funds are properly established. District officials generally agreed with our recommendations … corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Village of Lisle - Board Oversight (2018M-124)
… records. Employees were not always paid at Board-approved rates. All nine hourly employees were underpaid by a total of … records. Ensure employees are paid at Board-approved rates. Village officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Full- and Part-Time Service Credit – Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Forest Rangers Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ …
https://www.osc.ny.gov/retirement/publications/1864/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditYour Membership Tier – State Police Plan
… When you join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Tier Status …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierII.4.B Basis of Accounting – II. New York State Financial Accounting
… and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most … Under GAAP, the accrual basis of accounting shall be used for the government-wide financial statements, proprietary … and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSouthwestern Central School District – Claims Processing (2016M-356)
… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Scio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments … School District is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Guilderland Central School District – Cash Disbursements (2017M-29)
… District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Red Hook Central School District – Follow Up (2007M-66-F)
Red Hook Central School District Follow Up 2007M66F
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-f