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State Agencies Bulletin No. 1384
… paid through PayServ will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it … only be used to retrieve data prior to April 2, 2015. Fund and Program will no longer be available for these … send the completed forms to: payrollsystemquestions@osc.ny.gov and Queryhelp@osc.ny.gov These queries will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … multiyear financial and capital plans to adequately manage fund balance. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsOpinion 2002-1
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (content of … authorizing the establishment of the program must state, in addition to certain other information, the extent to which … or the coverage and amount of any life insurance utilized in the program. Amendments to a service award program are …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Town of Sheldon – Financial Management (2017M-261)
… 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261City of New Rochelle – Financial Condition (2014M-158)
… has a stable financial condition. The City’s general fund unassigned fund balance has increased from $1.6 million to $6.1 million … years 2011 through 2013. The City’s capital projects fund and internal service fund-workers’ compensation …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158South Huntington Union Free School District – Financial Condition (2016M-132)
… The Board and District officials overestimated general fund appropriations in the last three adopted budgets, … approximately $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials designated more than $3 million of unrestricted fund balance for costs related to other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk Union Free School District – Financial Condition (2016M-168)
… of approximately $1 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … District officials appropriated nearly $2.8 million of fund balance in the annual budgets but did not use … capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Chittenango Central School District – Financial Management (2016M-294)
… elected nine-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were … District’s financial condition to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… $43 million. Key Findings While the Board appropriated fund balance in the annual budgets to help finance … were not expended as budgeted. The District’s unrestricted fund balance was in excess of the statutory limit. The … accumulated $1 million of surplus cash in the debt service fund. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… 2012-13, the District’s unrestricted, unappropriated fund balance has exceeded the 4 percent statutory limit. However, the District’s fund balance has declined as a result of planned operating deficits and appropriating fund balance to finance the planned deficits. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Copenhagen Central School District – Financial Condition (2016M-142)
… District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis … fund balance in the general fund in a manner that benefits District residents. … Copenhagen Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Cicero Fire District – Financial Condition (2023M-132)
… to properly monitor the District’s financial condition and fund balance. If the Board does not adequately control … expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have … Award Program (LOSAP). Effectively monitor available fund balance, resulting in the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Glens Falls Common School District – Financial Condition (2015M-66)
… expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66North Shore Public Library – Financial Condition (2013M-344)
… fiscal year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through … Library officials have maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite … the Library Director, including cash flow projections, fund balance projections or a comparison of actual revenues …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated … they planned to initiate corrective action. Appendix B includes our comments on issues raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Porter – Capital Projects (2013M-352)
… reported and sequestered in the capital projects fund because the Board and Supervisor did not close completed … transfer the remaining money to the appropriate operating fund. Cash balances, which total $953,000, should be recorded in the general fund-townwide, where they can be used to reduce real property …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Police Bulletin No. SP-234
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2022 State Police Holiday Bonus Payment and to provide agency … all employees who received the Holiday Bonus Payment. Retirement Information: The State Police Holiday Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-234-2022-state-police-holiday-bonus-paymentState Police Bulletin No. SP-239
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2023 State Police Holiday Bonus Payment and to provide agency … all employees who received the Holiday Bonus Payment. Retirement Information: The State Police Holiday Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-239-2023-state-police-holiday-bonus-paymentCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Key Findings Although District officials appropriated fund balance each year, none of it was needed because … 5 percent. District officials have not effectively managed fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in … reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226