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Fire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationOut-of-Service Death Benefit – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitSherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementMember Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A NYSLRS representative … Office of Employee Relations administers pre-retirement planning webinars . Contact your agency liaison to learn how …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Employer Billing
… invoice is based on the retirement plans and options you offer, the contribution rates for those plans and options, … only one piece of the billing process. The resources below can help you understand the entire process. This Billing …
https://www.osc.ny.gov/retirement/employers/employer-billingOn-Time Performance
… Purpose To determine whether Staten Island Railway trains run on time and On-Time … The Metropolitan Transportation Authority’s (MTA) Staten Island Railway (SIR) operates one train line between … St. George Terminal, where customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceUpper Jay Fire District – Board Oversight (2023M-24)
… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities, which hindered its ability …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesAppendix B — Travel References – Travel and Conference Expense Management
… for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesFinancial Reports
… Statement March 31, 2011 Financial Statement (Return to Top) Schedules of Employer Allocations and Pension Amounts … 2015 Employer Allocations and Pension Amounts (Return to Top) Actuarial Assumptions Report 2025 Actuarial Assumptions … Assumptions 2007 Actuarial Assumptions (Return to Top) Report of the Actuary — Summary of Valuation of Assets, …
https://www.osc.ny.gov/retirement/resources/financial-reportsCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… total approximately $1.3 million. Key Findings No Facility official independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the Clerk-Treasurer’s work. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsFind Opportunities to Do Business with New York State
… Research active State contracts. New York State Business Registry - Make your company visible to State agencies …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-stateTraining
… Deposit Procedures: Returns/Deletes/Reversals Presentation Fall Conference Visit the Office of Operations Training Resources … and solutions for all Payroll training provided at the Fall Conference. …
https://www.osc.ny.gov/state-agencies/payroll/trainingGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Investment Advisory Committee
… Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board Director …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeState Comptroller DiNapoli Releases School Audits
… Funds (Suffolk County) The board did not appoint a faculty counselor, faculty auditor or a central treasurer as …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no … Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank