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Fort Edward Union Free School District – Financial Condition (2015M-67)
… known trends, the District relied on the appropriation of fund balance to finance recurring expenditures and, as a … District officials should monitor the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources that can be used to fund operations. … Fort Edward Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Depew Union Free School District – Financial Condition (2016M-229)
… in the adopted budgets and allowed unrestricted fund balance to exceed the statutory limit. Key … realistic estimates of appropriations and the use of fund balance in the annual budget, ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229New Rochelle City School District – Financial Condition (2013M-377)
… estimates. However, it has relied heavily on unexpended fund balance from prior years as a financing source for … Monitor the use of unrestricted, unappropriated fund balance and identify other funding sources that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Retirement Option Election Form with Partial Lump Sum Payment For Tier 2, 3, 5 and 6 Members (RS 6421-A)
To select a retirement benefit payment option, Tier 2, 3, 5 and 6 members with one beneficiary who are opting for a partial, lump sum payment use form RS6421-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6421-a.pdfRoxbury Central School District – Financial Condition (2013M-207)
… believed they were effectively managing the District’s fund balance. However, the adopted budgets continually … years ending in 2008 to 2012. To reduce the year-end fund balances to under the 4 percent limit, District … are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… including the Town Supervisor. The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and … provided by some Town operations funded by the general fund to other departments and districts accounted for in … between the various services provided by the general fund and the actual services received by the benefiting …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… five fiscal years, Village officials appropriated more fund balance than was available in the general fund. The Board arrived at a tax levy it deemed necessary, … that total amount, making it necessary to use more fund balance than planned to offset that shortfall. However, …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Chautauqua – Fiscal Stress (2013M-220)
… reasonable budget estimates for the general town-wide fund and did not properly monitor and control actual activity … and over-expended appropriations, the general town-wide fund experienced operating deficits in the 2010, 2011, and … years. Consequently, the general town-wide unrestricted fund balance declined from $450,949 at January 1, 2010, to a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Washingtonville – Financial Condition (2013M-346)
… year were approximately $3.9 million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village officials did not always adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Divorce – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/divorceJune 2002: Advance Refunding Bonds
… are issuing advance refunding bonds this year because the state is changing how it calculates and pays building aid. … and pays an assumed interest rate. Details are on the State Education Department's website . What are a "current … reported in financial statements? The debt service fund reports revenues and expenditures equal to the bond …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… The New York State Office of the State Comptroller (OSC) has defined certain formatting … the Legislature and funded through the Community Projects Fund. OP= One Time Purchase (Purchase Order Subject to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … of the data the department relies on to administer the state’s weights and measures program. In a follow-up, … Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … in fees and penalties for the Public Work Enforcement Fund, the boiler inspection program and the asbestos … General Services Administration and the U.S. Department of State) pertaining to maximum allowable lodging rates. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 271
… based on information received each pay period from the State Insurance Fund regarding statutory benefit payments made to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationState Agencies Bulletin No. 2291
… Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2289
… Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association … chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedTown of Schroon - Town Hall Expansion Project (2018M-128)
… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project … able to repay interfund advances made from the general fund. Key Recommendations Prepare and approve an itemized … balance of outstanding interfund advances from the general fund that cannot be repaid are written off. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Owego – Financial Management (2015M-179)
… accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations Develop reasonable revenue … Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179