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Peekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
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
… the "net assets" format; the "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type Activities … funds, the nature of the activity accounted for in them is generally governmental. By reporting internal service …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases Municipal Audits
… totaling $33,446 were paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were … $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsWest 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-operationsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Board should review and segregate incompatible duties or have mitigating oversight. The Board 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
… vested member with at least ten years of credited service, have not retired and you die more than one year after leaving … 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-benefitCity 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-367Charlotte 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-b4-15-6Webster Public Library - Board Oversight (2018M-125)
… agreed with our recommendations and indicated they planned to initiate corrective action … Webster Public Library Board …
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)
… and have initiated, or indicated they planned to initiate, corrective action. … WaterfordHalfmoon Union …
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)
… District officials established adequate procedures to ensure that goods and services were procured in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Leaves of Absence – Regional State Park Police Plan
… 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 pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1867/leaves-absenceEnding Your Membership – Police and Fire Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipFull- and Part-Time Service Credit – Regional State Park Police Plan
… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditEnding Your Membership – Regional State Park Police Plan
… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipFull- and Part-Time Service Credit – En-Con Police Officers Plan
… wage × 2,000) Employers report days worked and salary to us. … EnCon Police Officers Plan information for PFRS Tier …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditEnding Your Membership – En-Con Police Officers Plan
… your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membership