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Village of Galway – Claims Processing (2014M-79)
… over claims processing for the period of June 1, 2012 through January 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… purchasing practices for the period July 1, 2014 through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Poland Central School District – Procurement (2015M-355)
… procurement procedures for the period July 1, 2014 through September 30, 2015. Background The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fFire Island Union Free School District – Leave Accruals (2015M-289)
… Fire Island Union Free School District Leave Accruals 2015M289 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Somerset – Budgeting for Sales Tax (2016M-419)
… allocation of sales tax for the period January 1, 2015 through November 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… report released in September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fHillside Fire District – Cash Receipts and Disbursements (2016M-284)
Hillside Fire District Cash Receipts and Disbursements 2016M284
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284IFB0003 – CareFor Managed Services
… information as it becomes available, is available for download through the following links: Invitation for Bids , …
https://www.osc.ny.gov/procurement/ifb0003Full- and Part-Time Service Credit – New Career Plan
… Full-Time Employment If you join the Retirement System on the … employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement … may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Career Plan
… wage × 2,000) Employers report your days worked and salary to us. …
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 … employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement … may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time …
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
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is … wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Forest Rangers Plan
… wage × 2,000) Employers report days worked and salary to us. …
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 … employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement … may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time …
https://www.osc.ny.gov/retirement/publications/1512/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-accounting