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City of Olean – Budget Review (B1-15-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal … funds and that DOE’s guidelines had been ignored. The GSF account is used to deposit monies collected for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followState Agencies Bulletin No. 1522
… earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … Tax Information CFR is subject to all applicable withholding taxes. The CLEFR amount will be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1106
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … to affected PEF and M/C participants explaining the tax rules. CSEA participants are informed of the taxability … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … to affected PEF and M/C participants explaining the tax rules. CSEA participants are informed of the taxability … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Travel Advisory No. 3
… miles or more from both their official station and their home, they are considered in travel status and are eligible … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCost-of-Living Adjustment – Divorce and Your Benefits
… payments as intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a … the COLA, the DRO must be drafted to reflect that intent . If a DRO awards an ex-spouse a flat dollar amount, a COLA … Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXVI.3 Overview – XVI. Financial Reporting
… fund structure maintained or tied in with the SFS. It does not apply to the independent public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Selected Aspects of Discretionary Spending
… to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Town of Western - Supervisor’s Records and Reports (2022M-184)
… and the transparency of Town financial operations is diminished. The Supervisor did not: Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Pomona – Financial Condition (2015M-272)
… rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. … which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsTransportation – 2021 Financial Condition Report
… components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … total approximately $900,000. Key Findings The Board has not established policies and Library officials have not documented procedures for handling and recording …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Graded Rates – Contribution Stabilization Program
… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesFonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58