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Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive … and capital plans. Use money in the debt service fund to pay related debt service expenditures in compliance with …
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
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
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
… Your Option Election You must file your 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
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. … first day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable … retirement date, whichever is later. If your election is not timely, by law we must process your retirement as if you …
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
… Your Option Election You must file your 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
… 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
… Your Option Election You must file your 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/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless … Basic Plan ITHP for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionAccounts Payable Advisory No. 15
… using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. … how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - …
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)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
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)
… leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … (CBAs), which resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this report and, where …
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)
… auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 … auditor properly audited and approved claims prior to payment …
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)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
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)
… complete report – pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . As a result, the Board and District officials were not transparent with …
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)
… maintain documentation to justify they used a sole source provider for the purchase of goods and services totaling … Maintain documentation to justify using a sole source provider. District officials agreed with our findings and …
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
… information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period ($200,000 … Recommendations Review canceled check images and journal entries to provide additional oversight of the CFO’s duties. …
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)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mCortland County - Financial Management and Reporting (2019M-162)
… oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will … key financial positions within a reasonable timeframe. Address deficiencies identified in previous audits to ensure …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162