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Opinion 88-37
… vehicle which was in service for a year or more. Prior opinions, including 11 Opns St Comp, 1955, p 388 and 4 Opns … Opns St Comp, 1948, p 351). Subsequent to the above-cited opinions, a three-year period of probable usefulness was … notes are issued" (Local Finance Law, §28.00[a]). Prior opinions, including 11 Opns St Comp, 1955, p 388 and 4 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Applying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers Security Hospital Treatment Asst …
https://www.osc.ny.gov/retirement/publications/1526/applying-previous-or-military-service-creditReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… with the Office of the Attorney General, the Office of the State Comptroller and the State Education Department. These annual reporting … report using the online system created by the New York State Education Department (NYSED), Office of the Attorney …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Post-Retirement Death Benefit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1507/post-retirement-death-benefitEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1507/ending-your-membershipBasic Plan for ERS Tier 1 Members – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1500Town of Stockton – Financial Management (2014M-90)
… plan. Key Recommendations Reduce the unexpended surplus fund balances in the general and highway town-wide funds and … address the maintenance of a reasonable level of surplus fund balance. Adopt budgets that included realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Your Home Public Library – Financial Management (2016M-228)
… expenditures, the reports did not include accurate cash or fund balances. A $100,000 interfund advance from the Village … outstanding. Key Recommendations Determine an accurate fund balance for use in internal and external financial …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Wright – Financial Operations (2014M-277)
… five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The … unrealistic budgets, resulting in an increase in general fund balance while raising taxes. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Village of Monticello – Financial Condition (2020M-107)
… the Village is fiscally stressed. The Village’s total fund balance will likely be fully depleted at the end of the … The Board should: Create a plan to address the declining fund balance and financial condition. Monitor the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Sauquoit Valley Central School District – Financial Condition (2016M-88)
… to maintain financial stability. The District has used fund balance to help finance operations for each of the past … increase revenues or both. Reduce the reliance on fund balance and adopt budgets in which recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Cornwall Central School District – Financial Condition (2015M-148)
… million. Key Finding The Board has relied on appropriated fund balance as a financing source in the annual budgets, … officials should closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Ellenville Central School District – Financial Condition (2015M-330)
… period, the Board appropriated almost $14.7 million of fund balance, most of which was not used. Key Recommendations … of adopting budgets that result in the appropriation of fund balance that will not be used. … Ellenville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Village of Cato – Water Financial Operations (2023M-145)
Determine whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the financial operations of the water fund.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cato-village-2023-145.pdfVillage of Hewlett Neck – Financial Management (2022M-35)
Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-neck-2022-35.pdfWest Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-islip-2022-40.pdfLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfSilver Creek Central School District – Financial Management (2022M-153)
Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/silver-creek-central-school-district-2022-153.pdfDecarbonization Advisory Panel Report - April 2019
A report on how the Fund can best mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/decarbonization-advisory-panel-2019.pdfXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Adjustment Voucher Used for entering refunds owed to the State processed via a vendor check or credit memo, or … Adjustment vouchers resulting from refunds owed to the state must net to zero. A line must be added to record the … ChartFields must be used for PCard clearing (program, fund, department, and PCard clearing account). The use of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-style