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Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … this budget review letter. … PatchogueMedford Union Free School District Budget Review B7131 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Limitations – Special 20- and 25-Year Plans

… our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitations

More About This Retirement Plan – Article 14 Benefits

https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan

Payment for Service Credit – Article 14 Benefits

… covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two … — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or insufficient) contributions. …

https://www.osc.ny.gov/retirement/publications/1644/payment-service-credit

A Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits

… As a member of the Retirement System, you are covered by a plan that provides important benefits. This presentation … become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to …

https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoli

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Beacon City School District – Budget Review (B6-13-10)

Beacon City School District Budget Review B61310

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Edmeston Central School District - Fund Balance (2020M-1)

… approximately $972,000, exceeding the statutory limit by approximately $535,000 or 5 percentage points. When unused … totaled over $1.1 million, exceeding the statutory limit by approximately $680,500 or 6 percentage points. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Mount Markham Central School District – Financial Management (2020M-39)

… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Suffern Central School District - Financial Condition (2019M-145)

Determine whether the Board and District officials effectively managed the Districts general fund financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt … no recommendations for this report. … FabiusPompey Central School District Budget Review B3159 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Beacon City School District – Budget Review (B6-14-10)

Beacon City School District Budget Review B61410

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Chenango Valley Central School District – Budget Review (B4-15-8)

Chenango Valley Central School District Budget Review B4158

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

South Country Central School District – Procurement (2013M-91)

… Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91