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VI.I Overview – VI. Budgets
… create budget journal or budget transfer journals using KK_APPROP due to the use of the Generate Parent functionality. … any unallocated amount to a reserve segregation. Lapsed appropriations at March 31, 2015 remained at current … followed by the fiscal year (e.g. A201516). The format for lapsed appropriations at March 31, 2015 will remain as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli Releases Report on SFY 2024-25 Financial Plan
… are subject to administrative use by the Executive and are not governed by statutory requirements for their use or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planEmployer Contribution Calculation
… Laws of 2015 – A.7670 (Abbate) / S.4982 (Ortt) – Provides for the calculation of employer contributions for the funding of the New York state and local employees’ … Provides for the calculation of employer contributions for the funding of the New York state and local employees …
https://www.osc.ny.gov/legislation/employer-contribution-calculationLife Changes: What If I Work After Retirement?
… Visit our website frequently to learn about your benefits, download forms, read informative booklets and brochures, and …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementCity of Amsterdam – Records and Reports (2013M-266)
… We identified significant inaccuracies in balance sheet account balances as well as in revenues and expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266White Lake Fire District – Budgeting Practices (2013M-156)
… of the State, distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … has not properly developed its annual operating budgets. In three of the last five fiscal years, the District spent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered … County of Rockland Budget Review B61424 …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wellsville Central School District – Financial Management (2017M-159)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 million. Key Findings Although the Board appropriated fund balance each year to help finance the budget, none of it was needed … and District officials overestimated appropriations each year. The District’s unrestricted fund balance has exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Putnam Valley Central School District – Financial Condition (2016M-135)
… District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three … District officials used surplus funds to increase reserves and the debt service fund each year. However, District … did not use these restricted funds to pay for reserve and debt service related obligations because the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Agencies Bulletin No. 468
… was implemented to process tax refunds through the payroll system (refer to Payroll Bulletin No. 434 ). In order to ensure that … Security and Medicare Wage adjustment purposes only. Payroll Register And Employee Paycheck The Earnings Codes TF8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students … of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the … the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… for members , retirees and employers . You can download forms, read information booklets, brochures and … forms or publications mentioned in this booklet, you can download them from our website, call our Albany office or ask …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … a single calendar year must be reported to the payee via a Form 1099 (information return), and a copy must be filed with … payments, as well as prepare and distribute the required Form 1099 information return to the payee and file with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… such as a higher standard deduction and increased child tax credit, that alleviated the federal tax burden for … in occupations, such as wait staff, bartenders, personal care workers, delivery drivers and hotel staff, that … deduction will likely provide a larger tax benefit. Child Tax Credit Changes Taxpayers with children will also …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomes