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City of Fulton – Capital Projects (2021M-184)
… monitored project financial results against budgets and closed out records for completed projects. Key Findings … unable to readily determine the complete financial history and position of individual projects or determine the correct … additional funding. Key Recommendations Maintain accurate and up-to-date capital projects records for individual …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of Dayton is … adopt reasonable budgets or take appropriate action to maintain financial stability. As a result, the highway …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… through 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mStarpoint Central School District – Financial Condition (2015M-266)
… The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools … The Board has consistently overestimated appropriations in its adopted budgets. The District maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Clyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … in a manner that benefits District taxpayers. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Eastchester Union Free School District – Financial Management (2016M-59)
… amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds … Consider using budgeted appropriations and available fund balance as financing sources for expenditures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Greene Central School District – Financial Condition (2016M-17)
… Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; the Towns of Barker and Triangle in … how they will be funded and when they will be used. Review all reserve balances and transfer excess fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Opinion 90-62
… elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed … , 43 NY2d 612, 403 NYS2d 200; Fitzsimmons v Brooklyn , 102 NY 536; O'Leary v Board of Education , 93 NY 1; Periconi v State , 91 Misc 2d 823, 398 NYS2d 959, 963; …
https://www.osc.ny.gov/legal-opinions/opinion-90-62State Agencies Bulletin No. 2139
… automatic processing of the April 2023 M/C LLS Payment and provide instructions for payments not automatically … are affected: Management Confidential Division of Military and Naval Affairs Public Employment Relations Board Tug Hill … BU66 BU78 BU79 Background: Civil Service Law, Section 130 and the Division of the Budget Bulletin D-1148 provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2139-april-2023-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic … processing of Retroactive April 2021 M/C LLS payments and provide instructions for payments not automatically … Sheets to the Payroll Earnings mailbox; please include the Department ID and ‘LLS Correction Sheet’ in the Subject line. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… Health Adj Tax Information The LLS payment is supplemental taxable income, will be added to the employee’s taxable gross wages for tax withholding purposes, and is … (AJR, ARC, ARO, and Retro (RXX)) are supplemental taxable income and will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 2233
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2233-april-2024-managementconfidential-mc-longevity-lump-sum-lls-paymentResources and Responsibilities: New York State’s Environmental Funding
… On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental … wildlife, preserve open space and otherwise enhance the quality of our environment for all New Yorkers. As DEC now …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingDiNapoli: Fiscal Stress Remains Low in Villages
… which predominantly have a fiscal year ending on May 31. For 2014, three villages have been classified as in … In January, DiNapoli released fiscal stress scores for school districts . In September, his office will release scores for calendar year municipalities, which includes all …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesCUNY Bulletin No. CU-487
… criteria Background Pursuant to an Agreement between the City University of New York (CUNY) and the CUNY Research … – Semi-Monthly Certification and Paydate Deadlines schedule , payments may be submitted beginning with paychecks … – Semi-Monthly Certification and Paydate Deadlines schedule. In addition, the CUNY University Payroll Systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-487-2014-city-university-new-york-cuny-research-foundationUnified Court System Bulletin No. UCS-100
… Grade, Bargaining Unit, Part-Time Percentage and Amount. Payroll Register and Employee’s Paycheck/Advice The Earn … BOP and the payment amount(s) will be displayed on the payroll register. The earnings descriptions, Bonus and/or … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain the automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-payment