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DiNapoli: External Risks Threaten NYC Budget
… Slower economic growth and proposed federal and state actions present potential risks to the city's budget, … Still, the gaps are relatively small as a share of city fund revenues, averaging 3.8 percent. New York City has … federal aid. Read the report , or go to: http://osc.state.ny.us/osdc/rpt11-2017.pdf … Slower economic growth and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetSUNY Bulletin No. SU-321.3
… Hospital. Affected Employees Employees in certain State University Professional Services Negotiating Unit (PSNU … Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and UUP allows specific SUNY … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3213-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321
… Hospital. Affected Employees Employees in certain State University Professional Services Negotiating Unit (PSNU … Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and UUP allows specific SUNY … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.1
… Hospital. Affected Employees Employees in certain State University Professional Services Negotiating Unit (PSNU … Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and UUP allows specific SUNY … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3211-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.2
… Hospital. Affected Employees Employees in certain State University Professional Services Negotiating Unit (PSNU … Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and UUP allows specific SUNY … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3212-pilot-program-establishing-temporary-overtime-ratesDiNapoli Announces State Contract and Payment Actions for December 2015
… State Comptroller Thomas P. DiNapoli announced today his … and 34,700 payments totaling $133.4 million. As the state’s chief financial officer, DiNapoli’s office reviews … to Affinity Health Plan. Interest on Lawyer Account Fund of NYS $31.2 million for 43 contracts for IOLA's Civil …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015Selected Aspects of Discretionary Spending
… The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC was created by the New York State … Spending (2012-S-158) State University Construction Fund: Selected Aspects of Discretionary Spending (2013-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… total project cost? Encumbrance? What is my federal versus state match spending? What are my complete project spending … Federal funds. This concept also supports concepts such as state matched Federal funding. The project ID can now be used … the costs that will be billed when a cost has the Federal fund. See Section XIX.2.B for guidance on setting up the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesSherrill City School District – Reserve Funds (2017M-247)
… is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year … Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… of our audit was to review the Authority’s recovery fund and credit/charge card activities for the period July 1, … administrative fee financial activity in the recovery fund. More than $13,000 was not used in a manner that … fee revenues are properly recorded in the general fund. Ensure that administrative fee revenues are used for …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… The District is governed by a Board of Education. General fund budgeted appropriations for 2016-17 totaled … 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve fund policy and some reserves are overfunded. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sharon Springs Central School District – Financial Condition (2016M-39)
… $9.3 million. Key Findings The District appropriated more fund balance than was needed in the adopted budgets for the three-year period ending June 30, 2015. Unrestricted fund balance exceeded the statutory limit each of the past … that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Port Byron Central School District – Financial Condition (2014M-71)
… the District’s financial condition. The Board appropriated fund balance from the 2008-09 through 2010-11 fiscal years but the fund balance actually increased by nearly $1.4 million. … Develop budgets with realistic estimates of appropriated fund balance. Develop a detailed multiyear financial plan. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Starpoint Central School District – Financial Condition (2015M-266)
… by an elected nine-member Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations Develop … realistic estimates of appropriations and the use of fund balance in annual budgets. Use the excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Schenevus Central School District – Budgeting (2014M-123)
… were far less than budgeted. Unexpended surplus fund balance exceeded the legal limit of 4 percent. The tax reduction reserve fund was not formally established and was not funded … Ensure that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Taylor – Financial Management (2016M-391)
… The Board has not historically monitored available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required … Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Minden – Budgeting (2014M-366)
… portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the … of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax … sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249