Search
North Warren Central School District – Financial Condition Management (2017M-197)
… 520 students. Budgeted appropriations for the 2017-18 fiscal year totaled approximately $13.3 million. Key … Recommendations Adopt realistic annual budgets based on historical or other known trends and use appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mFranklin Square Union Free School District – Fund Balance (2016M-129)
… made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Huntington Union Free School District – Financial Condition (2015M-356)
… balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Schenevus Central School District – Budgeting (2014M-123)
… budgeted. Unexpended surplus fund balance exceeded the legal limit of 4 percent. The tax reduction reserve fund was … unexpended surplus fund balance is in compliance with the legal limit. Review all reserve balances and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
… taxed more than necessary. The balances of four reserve funds were higher than necessary or were not supported by a … Develop a policy for establishing and using reserve funds, review existing reserves and develop a plan for using …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Hempstead – Budget Review (B7-13-13)
… The Village’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Sidney – Budget Review (B4-15-18)
… The Town took appropriate action to implement of resolve recommendations contained in the 2014 budget review …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Spencerport Central School District – Financial Condition (2016M-254)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background … approximately $12.4 million. The employee benefit accrued liability reserve, liability reserve and unemployment insurance reserve are overfunded by as much as $2.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Clarence Central School District – Financial Condition (2016M-128)
… fund balance, the District continued to increase the tax levy by approximately 3 percent each year. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Campbell-Savona Central School District - Budget Review (B2-15-10)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Village of Cohocton – Cash Receipts (2015M-63)
… of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period June 1, 2013 … 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of … records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Horseheads – Financial Management (2015M-211)
… and Board have not focused on developing budgets that mirror the actual results of Town operations. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17State Agencies Bulletin No. 1150
… 23.93 Covered Reserved 45.86 47.85 Grand Street Carpool 7.73 8.47 Empire State Plaza Carpool 5.73 5.98 East Parking … Carpool 2.87 2.99 Water Street Carpool 2.87 2.99 McCarty Avenue Lot Carpool 2.87 2.99 100 Broadway Lot Carpool 2.87 … deductions may be directed to OGS Parking Management at 518-474-8118. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 146
… Purpose To provide instructions to agencies on reporting this retirement status change for affected employees Affected Employees Tier 3 and … To provide instructions to agencies on reporting this retirement status change for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999State Agencies Bulletin No. 1887
… 14, 2021. Eligibility Criteria: Employees with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseOpinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Unified Court System Bulletin No. UCS-347
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 2370
… newly appointed to the title of Correction Officer Trainee, Correction Officer Trainee (Spanish Language), and Correction Officer (advanced … The new employee must be appointed as a Correction Officer Trainee, Correction Officer Trainee (Spanish Language) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-community