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Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period … five elected members and is responsible for the District’s overall financial management. The District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsCUNY Bulletin No. CU-164
… benefit, and the earnings codes being applied for benefit year 2002. Union Value Earn Code Teamsters Local 237 … purposes only in the last paycheck of the 2002 calendar year. The benefit will be based on the employee's bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-164-prepaid-legal-service-benefitCUNY Bulletin No. CU-194
… benefit and the earnings codes being applied for benefit year 2003: Union Value Earn Code Teamsters Local 237 … purposes only in the last paycheck of the 2003 calendar year. The benefit will be based on the employee's bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-194-prepaid-legal-service-benefitCUNY Bulletin No. CU-220
… employees who work 950 or more hours during the calendar year of January 1 through December 31, 2004 receive $350.00. … employees who work less than 950 hours during the calendar year of January 1 through December 31, 2004 receive $175.00. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialCUNY Bulletin No. CU-197
… staff who work 950 or more hours during the calendar year of January 1 through December 31, 2003 receive $350.00. … staff who work less than 950 hours during the calendar year of January 1 through December 31, 2003 receive $175.00. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-197-payment-nurses-health-specialty-differentialMexico Academy Central School District –Financial Management (2016M-219)
… if District officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. … District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year, the selected reserves and unassigned fund balance will be depleted if projected expenditure growth is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … Article 14 information …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jCity of Newburgh – Budget Review (B6-16-17)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through … year period that addresses the District’s use of fund balance and reserves. … Tully Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through … meetings. However, the heavy reliance on appropriated fund balance as a financing source in the annual budgets has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Liberty – Budget Review (B4-14-9)
… in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Liberty’s … sewer rents revenue amount to be consistent with current year usage adjusted for the change in rates. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Brushton – Fiscal Oversight (2014M-235)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key Findings The … report with OSC since the report for the 2008-09 fiscal year. The Clerk-Treasurer paid all claims during the audit …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Columbus – Budget Development Practices (2012M-225)
… the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did … the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more closely based …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … 3,020,708 1,451,996 4,472,704 ------- Community development projects 4,811,043 ------ 4,811,043 ------- … 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine … revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. … budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets represent 21 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Alexandria Central School District – Financial Condition (2016M-5)
… general fund appropriations for the 2015-16 fiscal year total approximately $12.4 million. Key Findings The … years. Although the Board appropriated fund balance each year, the adopted budgets actually produced operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsFairport Public Library – Financial Management (2014M-354)
… The Library, which serves the residents of the Fairport Central School District, is governed by an elected … formal financial plans or budgeting policies. Unrestricted fund balance has increased to 64 percent of the ensuing … before disbursements are made and ensure that a Library official certifies the payroll before it is processed. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … Findings District officials have relied on the use of fund balance and reserves to close budget gaps, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328