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Greater Johnstown School District - Payroll (2018M-267)
… officials effectively designed and implemented procedures to ensure that compensation payments were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Ending Your Membership – Article 14 Benefits
… employment means paid service as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less than ten years of service credit, leave public employment for at least 15 …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanPeekskill City School District – Financial Condition (2015M-191)
… Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ 1,457,820 6,461,708 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectLeaves of Absence – En-Con Police Officers Plan
… Family and Medical Leave Act. You will usually receive up to one year of service credit for each accident while on …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceOut-of-Service Death Benefit – Article 14 Benefits
… as soon as possible so we can send the appropriate forms to your beneficiary. … Article 14 information for PFRS Tier 3 …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6City of White Plains – Claims Auditing (2016M-367)
… Purpose of Audit The purpose of our audit was to examine the City’s claims auditing process for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Union Free School District is located in the Town of Southampton in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Webster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Ending Your Membership – Police and Fire Plan
… ; If you transfer your membership to another New York State public retirement system; If you retire; or If you die. … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipFull- and Part-Time Service Credit – En-Con Police Officers Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … 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 …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-credit