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Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningArlington Central School District – Network User Accounts (2021M-110)
… include 116 generic accounts, 27 employee accounts, five contractor accounts, one former employee account and one …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Liverpool Central School District – Information Technology Assets (2020M-59)
… installed on District computers. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Hammondsport Central School District – Investment Program (2024M-63)
… with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63DiNapoli: Tax Cap Remains at 2% for 2026
… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Accounts Payable Advisory No. 64
… Subject: Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), … Reissuing Fraudulently Cashed Checks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSouth Glens Falls Central School District - Fund Balance (2018M-90)
… insurance reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We … of Investigations. Key Recommendations Use surplus funds to fund one-time expenditures and needed reserves or to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the … Key Recommendations Maintain adequate documentation to help ensure that purchase contracts are awarded to the lowest responsible bidder in accordance with the GML. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Under Section 341[j] of the Retirement and Social Security Law (RSSL), you may … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Additional Credit for Sick Leave Section 341j
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Forest Rangers Plan
… and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this … a year after separating from service. The additional credit is determined by dividing your total unused, unpaid … 5 and 6 members covered by Section 383c Additional Service Credit for Sick Leave Section 341j …
https://www.osc.ny.gov/retirement/publications/1864/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jCost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processOil Spill Fund
… Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund … losses when the spiller won’t; and seek reimbursement from spillers for oil spill cleanup costs. Oil Spill Hotline … The Oil Spill Fund protects our air soil and water supplies from toxic petroleum spills …
https://www.osc.ny.gov/about/oil-spill-fundKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations