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Monroe County - Financial Condition (2018M-179)
… position has been strained for several years. Its combined funds’ 1 available fund balance as of December 31, 2017 … and maintains adequate fund balance and cash flow in all funds. Develop a sustainable plan to phase out the general … raised in the County’s response (Appendix A). 1 Combined funds include the general and road funds and all enterprise …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… The Board and District officials effectively managed the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateReceiving Your Benefit and Filing Your Option Election – Career Plan
Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionContributing Toward Your Retirement – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan ITHP for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionAccounts Payable Advisory No. 15
… individuals certifying/approving vouchers to OSC using SFS must also be designated and recorded in OSC’s Contact … as a “State Agency – Voucher Authorizer”. Prior to SFS, agencies filed an AC852 with OSC containing the … and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsCorning City School District – Claims Auditing (2023M-105)
… have audited these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases … receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials … by $215,772 (8 percent) for 2020 through 2022. The District did not have a written multiyear financial plan or …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brocton Central School District – Financial Management (2023M-44)
… did not properly manage fund balance and reserves . As a result, the Board and District officials were not … funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve … estimates for appropriations and reserves that will be used to fund operations. Reduce surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Mexico 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-75X.4 Overview – X. Guide to Vendor/Customer Management
… and its impact on agencies. Guide to Financial Operations REV. 04/19/2022 … Each registered vendor in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationAlexandria Central School District – Financial Condition Management (2020M-109)
… adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District officials did not adopt reasonable budgets and … manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 through …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m