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Receiving Your Benefit and Filing Your Option Election – New Career Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionGet Help - Businesses and Governments
… Vendors and NYS agencies with questions about Online Services: … PARIS (Public Authorities Reporting Information System) Real Property Tax Cap Filing System Tax Data Verification … , weekdays, 8:00 am - 4:00 pm Email: [email protected] For help with the Statewide Financial System (SFS), visit the …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mOnline and Computer-Aided Training – Travel and Conference Expense Management
… Local governments and school districts may find that it is necessary or … the organization has adopted. It would not be proper for the local government or school district to gift a computer to an official or employee for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingOpinion 98-10
… Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andOpinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- … established for a specific improvement or specific item of equipment into another capital reserve fund is not subject to … the establishment of reserve funds by municipalities and the use of the moneys therein. General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as … that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some troubling …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the challenges faced … effectively managed its resources and has seen substantial increases in property values over the last several years,” … While the city has a small geographic footprint and a 2020 population of 10,551 residents, it makes a significant …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureDiNapoli Announces State Contract and Payment Actions for October 2016
… his office approved 1,352 contracts valued at $950 million and approved nearly 2 million payments worth nearly $8 … waste or other improprieties. Cumulatively through October for calendar year 2016, DiNapoli’s office has approved 16,035 … to LP Ciminelli Inc. for construction of SUNY Buffalo’s School of Medicine and Biomedical Sciences. State University …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016Watertown City School District – Procurement (2021M-176)
… - pdf ] Audit Objective Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of … documents must be received by OSC Bureau of State Accounting Operations (BSAO) Revenue Accounting Section and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau … are performed by someone who is independent of the accounting functions and designate a Board member or Library …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type … debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34West Seneca Fire District #6 – Financial Management (2013M-14)
… of our audit was to evaluate internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14