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Town of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… reserves and begin taking steps to narrow the budget gaps in the coming years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help balance the $73.9 … FY 2015 budget, and out-year budget gaps of $2.6 billion in FY 2016, $1.9 billion in FY 2017 and $3.1 billion in FY …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… is the address associated with the department code used in the original voucher authorizing payment. It is the … the addresses of all associated departments are current in SFS. Information on updating the Departmental addresses … request for reissuance of a check that agencies would see in the normal course of business. Once a replacement check …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXI.2.B Contract Numbering – XI. Procurement and Contract Management
… state agencies or other users authorized by law. Includes: PC prefix for commodity contracts PD prefix for distributor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingPrivacy and Links Policy
… you have requested. We will use information you provide us in connection with an online application to process your … above. If you request that we place you on a mailing list, we will do so, but you will always have the opportunity … request that we remove your e-mail address from any such list. Consequences of Refusal to Provide Required Information …
https://www.osc.ny.gov/online-services/privacy-and-links-policyLocal Sales Tax Data, Reports and Resources
… [.xlsx] 2025 Local Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025 May 2025 Sales tax collections … for local governments and other local taxing entities in New York State totaled $5.8 billion in the first calendar quarter of 2025, up 3.2 percent ($180 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesXVI.4.B Tax Revenues – XVI. Financial Reporting
… the same period that the underlying exchange transaction has occurred. Resources received before the period during … The billings are prepared after an individual's tax return has been audited. These receipts are coded as either current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial … Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planAltona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 92-42
… §1; TOWN LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which the town … other consideration provided by the town, is commensurate with the value of the benefit received by the town under the … lease. You ask whether a town may enter into an agreement with the owner of a parking lot to permit the town to use a …
https://www.osc.ny.gov/legal-opinions/opinion-92-42IX.7.E Disaster Assistance – IX. Federal Grants
… Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland … COA Change Request Form can be found at https://www.sfs.ny.gov/secure/files/infocenters/COA_ChangeRequestForm.xlsx . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceEast Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Reporting Regulations 315.2 & 315.3
… §315.2 [Definition] Definitions (a) As used in this Part, the term employer shall mean the State, a … independent contractor, the factors set forth hereinafter in §315.3(c)(2) of this Part shall be considered by the … (a) Timeliness of reporting. All reporting as defined in subdivision (b) of this section shall be made so as to be …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153State Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … default value has the same short description of OSCCHG. A list of these default PayServ Account Code Values is in … is as of February 1, 2012, Agencies need to review this list and determine what action is required. If the Cost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 90-54
… Retirement System is mandated to pay the benefit due on a Tier I or II member to the widow or widower, children under … require the Retirement System to pay the benefit due on a Tier III or IV member to the eligible beneficiary defined as …
https://www.osc.ny.gov/legal-opinions/opinion-90-54II.3.A Planning – II. New York State Financial Accounting
… the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming … is assembled, guided by the instructions set forth by DOB in their Budget Request Manual; reviewed for consistency with … approved by the agency head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… The Board of Directors generally consists of five members, with one person from each fire company and two at-large … safeguarded. The Treasurer managed the Department’s funds with little or no oversight by any of the other Business … membership. The Treasurer processed cash disbursements with limited oversight by other Business Officers. Bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025West Seneca Fire District #6 – Financial Management (2013M-14)
… of Erie in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The … fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to … IPA to audit the District’s finances or LOSAP as required by law. The Board did not ensure that grants were properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14SUNY Bulletin No. SU-251
… to request these changes under Education Law Article 8C. In addition, the original 403(b) IRS regulations set a … monitored by the company providing the investment product.In 2009 the IRS amended the regulations indicating Plan … and 415 will be reflected in Box 12E on the employee’s form W-2 for tax year 2017. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferred