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Village of Scottsville - Financial Management (2018M-75)
… financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted policies …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Becoming Eligible for a Benefit – Career Plan
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… Once you have accrued five years of credited service, you will be vested. This means you have … may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitBecoming Eligible for a Benefit – Police and Fire Plan
… Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitTier Status – Forest Rangers Plan
… Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 … did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article 11 or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the …
https://www.osc.ny.gov/retirement/publications/1864/tier-statusTier Status – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/tier-statusTier Status – State University Police Plan
… Tier 1 2 3 5 and 6 members covered by Section 383d Tier Status …
https://www.osc.ny.gov/retirement/publications/1823/tier-statusData Sources – 2023 Financial Condition Report
… York Fitch Ratings IHS Markit/S&P Global Internal Revenue Service Moody’s Investors Service National Student Clearinghouse Research Center NYS Department of Corrections and Community …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesTioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Lackawanna City School District - Tuition (2019M-59)
… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Pocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Leaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Police and Fire Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually … not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Career Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive … not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without … to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) officials … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of Gorham – Procurement (2024M-7)
… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Examples from GASB Statement 34 - Statement of Cash Flows
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows