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Total Spending – 2022 Financial Condition Report
… programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingLyndon Fire District – Disbursements (2022M-132)
… and for appropriate District purposes. Key Findings Aside from minor exceptions, disbursements were authorized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Total Spending – 2023 Financial Condition Report
… programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTown of Colchester – Financial Condition (2016M-376)
… reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Restrictions – State Police Plan
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the Governor’s … two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the Governor’s … two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTotal Spending – 2021 Financial Condition Report
… programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingWalton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… appropriations by a total of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees Employees in … routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… board must exclude any duties that are not work-related from the calculation of the average number of days worked per …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesKenilworth Fire District No. 2 – Financial Activities (2017M-17)
… a district corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a variety of taxes, Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… the District would have realized revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Town of Easton – Sales Tax Allocation (2014M-355)
… resulting in taxpayer inequities of approximately $188,000 from 2011 through 2014. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… if diesel and ethanol blended gasoline was purchased from State contract vendors in 2012 and 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Kiantone – Town Clerk (2014M-273)
… the interest and penalties collected and due him from the 2013 and 2014 collection periods. Deposit all money …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Orchard Park Public Library – Audit of Claims (2016M-191)
… totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191