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Final Average Salary – Article 14 Benefits
… years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 … of employment. If the earnings in any year included in the FAS period exceed the average of the previous two years of …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPride 2022
… New York has been on the forefront of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement … of the LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal …
https://www.osc.ny.gov/pride-2022Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103LaFargeville Central School District – Financial Condition (2016M-216)
… District officials appropriated about $1 million of fund balance in each of the past three fiscal years but the … a result, the District did not use any of the appropriated fund balance. The Business Manager has developed a long-term … multiyear plan to address the District’s use of its excess fund balance. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Unclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by …
https://www.osc.ny.gov/unclaimed-funds/mapCUNY Bulletin No. CU-288
… Purpose To provide agencies with procedures for processing payment of … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialHammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Maintain My Payroll Contact Information
… Coming Soon Find directions for modifying contacts on the Contact Update Online Help …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationFocus on Facts
… Dashboards & Trackers Local Sales Tax Sharing in New York State Asylum Seeker Spending Report New York City … Tax Revenue and Retail Dispensaries in New York State NYC Sectors Dashboard Update New York City Agency Services … 2023) New York State Agency Use of Overtime and State Workforce Trends, 2013 – 2022 (February 2023) Prompt Payment …
https://www.osc.ny.gov/focus-onIX.7.B Funds Distribution – IX. Federal Grants
… and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. 03/01/2022 … Many federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionService Retirement Benefit – En-Con Police Officers Plan
… an additional 1/60th (1.66 percent) of your FAS, up to a maximum of 15 years for Tier 1 members and seven years … 25 years of service, you will receive a benefit equal to 1/50th (2 percent) of your FAS for each year of En-Con …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitCity of Lackawanna – Garbage Collection Fees (2021M-206)
… our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our comment to an issue raised in the City’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Comptroller DiNapoli Releases Municipal Audits
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… and its associated depreciation or amortization. Guide to Financial Operations REV. 11/03/2023 … The disposition of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsEthical Standards for State Agency Contractors Act
… functions or rendering a service or services pursuant to an information-risk contract. Memo Bill Text Status … …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-0Real Assets
… Current Strategies Infrastructure, communications Program Guidelines …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsCUNY Bulletin No. CU-310
… Purpose To explain processing of the Prepaid Legal Service Benefit … District Council 37 SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO,TP, TR, TU, TX, U3, U6 $107.00 PL3 Note: This benefit also … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employees