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Cuba-Rushford Central School District – Financial Management (2015M-125)
… by an elected seven-member Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year … $8.5 million throughout the audit period. Unrestricted fund balance annually exceeded statutory limits. Reserves are … to overtax District taxpayers. Ensure that unrestricted fund balance is within statutory limits. Review the reserves’ …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Franklinville Central School District – Financial Management (2017M-49)
… of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is … portion was actually used to finance operations. The Board and District officials have allowed unrestricted fund balance … written policy or plan for establishing, funding and using reserve funds. … Franklinville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Letchworth Central School District - Reserves (2018M-176)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings … District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176City of Fulton – Capital Projects (2021M-184)
… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Monitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for … April 2017 to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents … on AAAs’ reported Unmet Need in 2017-18, to specifically fund services for clients who are eligible for but not …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsOpinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … copy of the resolution must be filed with the Office of State Comptroller within ten days of its adoption. This is in … these officers and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… the 2014 tax levy. However, the Town's unexpended surplus fund balance has become excessive, and its budgets from … three fiscal years. The unrealistic budgets caused total fund balance to increase significantly from about $2.3 … the end of 2012. Unexpended surplus funds in the general fund at the 2012 fiscal year end equaled 175 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and internal controls over selected financial operations for the period January 1, 2011 through July 31, 2012. … would have reported an operating deficit of $3 million for 2011. From 2008 through 2011, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsState Police Bulletin No. SP-114
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherProcessing of Paper Tax Returns
… whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met … The Department is responsible for processing the State's approximately 10.9 million income tax returns. About … the Department had paid out only $234,000, primarily to fund start-up costs. Key Findings The Department failed to …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the Town Law also authorizes fire districts to acquire real property and suitable buildings "[f]or the preservation, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 88-52
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and Sales (community college officers and employees who are directors of a not-for-profit corporation which purchases … employees (General Municipal Law, §800[5]; 1983 Opns St Comp No. 83-6, p 6; see also People v Wendel , 116 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-9
… (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer … whose parents are members of the Association. Insurance Law, §§9104 and 9105 govern the distribution and use of … the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-93-9DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong revenue collections … but the city faces significant budget gaps and risks in the coming years, according to a report released today by … additional actions to narrow the budget gaps projected for fiscal years 2020 through 2022. In addition, the city …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadElba Central School District – Financial Condition (2013M-240)
… annually, thus negating any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. District officials … also used some of the annual operating surpluses to fund six reserves that, as of June 30, 2013, totaled $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of Mamakating – Records and Reports (2015M-164)
… showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not record the transfer of … manner or record town-outside-village general and highway fund cash balances in the accounting records. The Board did … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Newfield Central School District – Financial Condition (2013M-238)
… District officials did not ensure reasonable levels of fund balance were maintained. While their budgets included the use of surplus and reserved fund balances to finance operations, the positive variances … the amount of surplus increased the District’s total fund balance by $521,000 over a five-year period. Some of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Division of Housing and Community Renewal Bulletin No. DH-44
… Longevity-eligible employees in BU67 with an Increment Code of 1976-2005, 0010, 0110, 0210, 0310 and 0410 Background … to the Job Rate credit of the lower grade. The Increment Code of an employee who received the October 2009 Performance Advance was updated to 0910. The Increment Code of an employee receiving the April 2010 Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-52
… eligible for the payment provided the employee: Is on the payroll March 31, 2011 (Active, on Paid Leave of Absence, or … requirement following the employee’s return to active payroll status. The agency should request the LLS payment in … eligible for the LLS payment as of the date the report is run (approximately March 4, 2011). It will be available the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevity