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Webster Central School District - Financial Condition (2018M-109)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. … real property taxes. Develop and adopt budgets based on historical trends or other known factors. Discontinue the … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Fredonia Central School District - Financial Management (2018M-33)
… accumulated fund balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Galway Central School District - Fund Balance Management (2017M-267)
… is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Harpursville Central School District - Financial Condition (2018M-120)
… $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. However, the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271State Comptroller DiNapoli Releases Municipal Audits
… Newark Housing Authority , City of Olean , Town of Sharon and Westchester County . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1532
… the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline Effective Date(s) Immediately Background AC230s … the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline, the employee is due a corrected wage statement … the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline. If the original check is returned, all wages and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1439
… (AC230) submitted and processed after the January 4, 2016 deadline Effective Date(s) Immediately Background AC230s … when an AC230 is received after the January 4, 2016 deadline, the employee is due a corrected wage statement … for 2015 if an AC230 is received after the January 4, 2016 deadline. If the original check is returned, all wages and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1365
… Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2014 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees Employees who … Form AC230 Report of Check Return For Refund Or Exchange and the impact on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1288
… (AC230) submitted and processed after the January 6, 2014 deadline Effective Date(s) Immediately Background AC230s … when an AC230 is received after the January 6, 2014 deadline, the employee is due a corrected wage statement … for 2013 if an AC230 is received after the January 6, 2014 deadline. If the original check is returned, all wages and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014State Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) … considers overpayments for 2012 that are returned in 2013 to be income in 2012 for reporting purposes because the … To inform agencies of the process for handling the late …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 1127
… (AC230) submitted and processed after the January 6, 2012 deadline Effective Date(s) Immediately Background AC230s … when an AC230 is received after the January 6, 2012 deadline, the employee is due a corrected wage statement … for 2011 if an AC230 is received after the January 6, 2012 deadline. If the original check is returned, all wages and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Comptroller DiNapoli Releases Municipal Audits
… (Cayuga County) The treasurer performs virtually all of the village’s financial operations without board … to safeguard IT assets. Clinton Volunteer Fire Department Inc. – Oversight of Financial Activities (Dutchess County) … the use of these funds. Town of New Albion – Justice Court Operations (Cattaraugus County) The prior town justice …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 22
… – Office of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) … the procurement contracting processes. Points of emphasis on this area are that these contractors must be customers … – SFS now enables electronic delivery of purchase orders right to a vendor, eliminating the need to mail, print and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … Preschool and Children and Family Services Unit . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arkport Central School District , Erie … , Jamesville – Dewitt Central School District and the Rye Neck Union Free School District . State Comptroller … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Hannibal Fire Chief and Father Arrested
… Emmons had previously attempted to start a go-kart track business on his own property, but in February 2016 he … informed auditors that go-kart track operations would be shut down permanently. Chris Emmons was charged with grand larceny …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedPublic Health – 2023 Financial Condition Report
… in part to higher enrollment levels impacted by federal restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic have also prevented the … in part to higher enrollment levels impacted by federal restrictions on disenrollment during the COVID public health …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… Thomas P. DiNapoli, on behalf of the New York State Common Retirement Fund (Fund), is calling on Marathon Petroleum to … situations in the future. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversy