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Overview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of … can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOperational Advisory No. 3
… other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… also fill out any of the applicable forms that correspond with their expense report. Statement of Incidental and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsCity of Lockport - Budget Review (B1-16-16)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the "Act"), authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Stamford Central School District – Fund Balances (2016M-106)
… one school with approximately 340 students, is governed by an elected five-member Board of Education. Budgeted … excess funds to unrestricted fund balance, where allowed by law, or other reserves in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services … The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. … School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Lump Sum Payments – Enhanced Reporting
When making lump sum payments to employees NYSLRS employers should report the payments in the month they were earned under the appropriate earnings code
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed five-member Board of Directors, facilitates …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… as required to all staff for the 2020-21 school year by September 15, 2020 per New York State Education Department … health training to all staff and ensure it is completed by September 15, as required. Such training should address …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… as required to all staff for the 2020-21 school year by September 15, 2020 per New York State Education Department … health training to all staff and ensure it is completed by September 15, as required Such training should address … as required to all staff for the 202021 school year by September 15 2020 per New York State Education Department …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… Provide mental health training to all staff and ensure it is completed by September 15, as required. Such training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newCampbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Mount Pleasant – Financial Condition (2013M-303)
… to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is governed by the Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Boylston – Financial Condition (2021M-69)
… during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a … former treasurer of the Morris Central School District in Otsego County, following a joint investigation by his … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialCanastota Central School District - Financial Condition Management (2019M-174)
… fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mSchenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Darien – State Contract Loader Purchases (2013M-88)
… 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88