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State Agencies Bulletin No. 28
… of terms and processes. Questions on this Bulletin? Payroll Officers should contact their Agency Liaison. Agency … following topics will be forthcoming: New Paychecks and Stubs Help Desk … This bulletin provides a dictionary of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/28-paysr-glossary-termsLansing Fire District – Financial Condition (2013M-80)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Lansing Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… revenue. However, more work remains to achieve structure balance. In this current fiscal year, my office identified almost $5 billion in temporary resources … governments require serious discussion and solutions. My office will continue to examine local finances closely …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressVillage of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … Maintained $3 million in the New York State and Local Retirement System (NYSLRS) reserve fund, which is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… information from the Clerk-Treasurer. Unpaid property taxes ($101,000) and water bills ($64,000) have severely … services and funding goals. Adopt reasonable budgets based on accurate historical or known trends for revenues and … actively pursue collections for outstanding real property taxes and water rents. Audit, or provide for an audit of, the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or … response letter. … town putnam audit records reports …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its … the Clerk-Treasurer’s financial records and reports on an annual basis. The Board did not ensure bank …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed. Key …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not … allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks using a rubber stamp. No one compares …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Valhalla Union Free School District – Financial Condition (2015M-333)
… two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the … and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lowville Academy and Central School District – Financial Condition (2015M-220)
… power revenues. District officials have been using reserve funds as repositories for excessive fund balance. Key … prudent use of future wind power revenues. Review reserve funds at least annually to determine if amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376