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South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the … that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million of the … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesOakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153SUNY Bulletin No. SU-299
… SUNY TIER 6 6PCT Effective Dates Changes will take effect for the paycheck dated February 3, 2021. Eligibility Criteria … provide the employee’s earnings based by Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from each row must be combined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planSpecial Disability Benefits – Career Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … for an accidental or performance of duty disability retirement benefit. Police officers who are permanently …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsNewark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial … October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mWantagh Union Free School District – Financial Condition (2016M-363)
… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. … Wantagh Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Walworth-Seely Public Library – Board Oversight (2014M-260)
… was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. … which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Orange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialClarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. … Clarence Fire District Purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Fund Other Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents $3,418,485 $1,236,523 … 3,987,671 Inventories 182,821 182,821 Total assets $9,408,550 $7,504,765 $13,616,035 $10,478,037 … for governmental activities in the statement of net assets are different because: Capital assets used in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Agencies Bulletin No. 818
… efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security … and maintaining up-to-date Social Security information in PayServ ensures accurate posting of Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsRetiree Annual Statement
… Generate Statement button. The document will download on to your computer. Get an Email Notification When Your … New York State Health Insurance Program (NYSHIP) . If you have questions, contact the New York State Department of … online, visit our Taxes and Your Pension page . Do not use your Statement for tax purposes . Net Benefit …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statement