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Freeport Union Free School District – IT Asset Management (S9-22-10)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10West Webster Fire District – Financial Management (2023M-23)
… with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic budgets and appropriate fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… require a detailed monthly disbursement report. Despite a lack of disbursement review and approvals, the 70 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Andover Central School District - Financial Management (2018M-145)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated … fund balance that was not used to finance operations and adopted budgets that overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… and the Board has not outlined the rationale, objective, funding level and conditions under which each will be used. … Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or reducing property taxes. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53XII.6 Overview – XII. Expenditures
… how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, … deposits totaling $2,180 with correct dates or amounts in the computerized accounting software. Record 104 … disbursements totaling $22,062 with correct vendor names in the computerized accounting software. Obtain any Board or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… Leave your contributions in your account and qualify for a retirement benefit when you become eligible. If you choose … withdraw, or you have less than five years of service and do not qualify for a retirement benefit, you should file the … you have at least five years of credited service, and you do not withdraw your membership, make sure to apply for a …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipAdditional Resources – Information Technology Governance
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesState Agencies Bulletin No. 899
… Payroll Bulletin Nos. 898 and 899 regarding the payment of Management …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 898
… Increases for Employees Designated Management Confidential MC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… Benefits you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you … you may receive at a later date, even if you leave public service before you become eligible to retire (vested …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliPayment for Service Credit – 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/payment-service-creditA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan … of those benefits and the services available to you as a member of our system, including: Benefits you will receive at retirement if you meet the service and age requirements (service retirement benefits); …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – En-Con Police Officers Plan
… Benefits you may receive if you become permanently disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death …
https://www.osc.ny.gov/retirement/publications/1822/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… system, including: Benefits you will receive at retirement if you meet the service and age requirements (service … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… system, including: Benefits you will receive at retirement if you meet the service and age requirements (service … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Forest Rangers Plan
… Benefits you may receive if you become permanently disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death …
https://www.osc.ny.gov/retirement/publications/1864/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… system, including: Benefits you will receive at retirement if you meet the service and age requirements (service … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a public …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoli