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Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 … July 1, 2025 will automatically be enrolled in the new 20-year plan. Rev. 12/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewEast Islip Public Library – Cash Receipts (2017M-223)
… properly collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $4 million. … Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157More About This Retirement Plan – Police and Fire Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … 14. The information in this publication does not apply to you. Throughout this publication, you will find references … main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planPortville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Smithtown Fire District – Capital Project (2014M-231)
… to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June … referendum requirements. The Board did not have a capital asset policy and procedures to be followed for constructing … follow all legal requirements. Adopt a written capital asset policy containing the procedures to be followed when …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Kings Park Central School District – Fuel Inventory (2015M-282)
… our audit was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, … Findings District officials have not adopted a policy for fuel inventory accountability and there were no written … provide guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. Background The Jasper-Troupsburg Central School District is located in the … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Lewiston-Porter Central School District – Financial Condition (2014M-202)
… 2012-13 fiscal year. Key Recommendations Reduce reliance on fund balance as a financing source in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your … In the meantime, if you think your Retirement Online account has been hacked, contact our Fraud Hotline at …
https://www.osc.ny.gov/retirement/scam-alertWillsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… review online banking transactions or use a designated computer for online banking transactions. Not all employees … are reviewed in a timely manner and designate one computer to be used strictly for online banking transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98West Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… purpose of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July … did not appropriately establish and maintain reserve funds. Extra-classroom activity club officials did not … totaling $38,377. Key Recommendations Ensure that reserve funds are governed by Board resolutions or policies that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomClymer Central School District – Financial Management (2016M-187)
… 2012 through April 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French … Clymer Central School District Financial Management 2016M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Somers Central School District – Fixed Assets (2016M-74)
… or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Spencerport Central School District – Financial Condition (2016M-254)
… School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Accounts Payable Advisory No. 38
… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by the New York State … which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs