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Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Franklin – Fund Balance Management (2018M-13)
… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. … maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1City of Rye – Boat Basin Fund (2013M-289)
… The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, … City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Budget Review The purpose of our audit was to review the District's financial management practices for the period July … 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in … of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuylerville Central School District – Fund Balance (2016M-113)
… benefit accrued liability reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Fort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Margaretville Central School District – Fund Balance (2015M-55)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Granville Central School District – Fund Balance (2016M-114)
… District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. … policy and reduce the excess amount in a manner than benefits District residents. … Granville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9DiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… are nearly $2 billion lower than last year, according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Overall, tax …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearNew York State Fiscal Reform and Accountability Act
… Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actState Agencies Bulletin No. 2038
… Pursuant to the Memorandum of Agreement between the State of New York and the Police Benevolent Association of … (AJR, ARC, ARO, and Retro (RXX)) are supplemental taxable wages, will be included in the employee’s taxable gross and … that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentState Agencies Bulletin No. 2068
… This bulletin is superseded by Payroll Bulletin No. 2068.1 . Purpose: The purpose of this … of cumulative service in either bargaining unit, have a Payroll Status of Active, Leave With Pay or Leave of Absence … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Agencies Bulletin No. 2256
… the April 2023 and 2024 retroactive increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, and … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalState Agencies Bulletin No. 2257
… 2023 Effective Dates 2024 Effective Dates Check Dates Administration Lag 03/30/2023 03/28/2024 08/14/2024 … 2023 or April 2024 increase to annual earnings and have a Payroll Status of Active, Leave With Pay or Leave of Absence … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeOpinion 2001-4
… where possible, payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4