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Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionRetirement System Membership – Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS), must become members …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipRetirement System Membership – Article 14 Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… DiNapoli said. “The revenue hole the pandemic created is getting deeper. Unless Washington acts to provide further …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Justice Court Fund: Advisories
… 1180 (f) Reporting - Surcharges, DWI Special Surcharge, Bail Poundage Fees, Zero Tolerance Civil Penalty …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Comptroller DiNapoli Releases School District Audits
… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … always seek competition for purchases that are not subject to competitive bidding. Officials also did not comply with …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mHaldane Central School District - School District Website (S9-19-32)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Lake Pleasant Central School District - School District Website (S9-19-36)
… School District (District) used its resources to maintain a website that provided the public with transparent and … documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36York Central School District - School District Website (S9-19-35)
… – with appended property tax report card, administrator salary disclosure and fund balance information. … External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial plan. … website: Final annual budget, external audit reports and CAP. Comprehensive budget documents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than $95,300 in longevity … employees, including the former Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board and … and banking transactions were secure. The District Treasurer (Treasurer) allowed employees to affix her … banking agreement with a bank that maintains six District accounts. District officials did not conduct online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingHamlin Morton Walker Fire District – Financial Management (2023M-67)
… and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund … 4 percent of the 2023 appropriations. The Board did not adopt realistic budgets. For example, expenditures were … sufficient unrestricted fund balance and reserves. Adopt realistic budgets that include all anticipated revenues …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Mexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) without a … Determine whether the St Lawrence County Industrial Development Agency Local …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation