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Town of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund balance was …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and … Over the last four years, the tax levy has increased by a total of $509,000, which was unnecessary based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288State Agencies Bulletin No. 1972
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … age 50 and over remains unchanged at $6,500.00. Employees in this age bracket can defer up to $6,500.00 in addition to … from $19,500.00 to $20,500.00, for a combined maximum total contribution of $41,000.00 for calendar year 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Agencies Bulletin No. 1877
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … age 50 and over remains unchanged at $6,500.00. Employees in this age bracket can defer up to $6,500.00 in addition to … age remains unchanged at $19,500 for a combined maximum total contribution of $39,000.00 for calendar year 2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Management of Indoor Air Quality for Individuals With Asthma
… school and/or work days. According to the Centers for Disease Control and Prevention (CDC), in 2018, asthma … and enable project monitoring; therefore, it is uncertain how effectively the Department monitored the program and how … deaths displaying information from 2014–2016, and asthma prevalence data as of 2016 . The Department indicated that it …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … which is concerned with the timing of transactions and events, a measurement focus identifies what transactions and … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Submitted by an agency for deposits not related to a customer AR Item in SFS. Joint custody deposits must receive … Submitted by an agency for deposits related to a customer receipt that has to be applied to an AR Item in SFS. … Transfer Worksheet: Created by an agency to transfer customer AR Items from one customer to another customer. …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewCUNY Bulletin No. CU-466
… for Summer Research Affected Employees Instructional staff in the City University of New York (CUNY) who meet the … of the pay period being processed Annual Addl Earnings: Total amount of grant(s) to be paid per the CUNY RF Payment … of the pay period being processed Annual Addl Earnings: Total amount of overpayment (enter as a negative amount) Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summerSelected Aspects of Subway Station Safety (Follow-Up)
… to our initial audit, Transit replaced its Station Handheld Inspection Program system, previously used to report …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followOpinion 97-26
… of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire … or special benefit to the properties within the zone ( cf . Opn. No 76-524, supra ). As to the use, outside a zone, … district that may take and hold property in its own name ( cf . Town Law, §64[2]). Therefore, specialized firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-97-26State Comptroller DiNapoli Releases Municipal & School Audits
… budgeting practices were not transparent and resulted in the district exceeding the statutory limit on surplus fund … fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million … determined that town officials paid 10 employees a total of $150,155 that was not authorized by the board and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Budgeted appropriations for the 2015-16 fiscal year total approximately $68.4 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara … Budgeted appropriations for the 2013-14 fiscal year total approximately $29.1 million. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Albion Central School District – Financial Management (2021M-200)
… and District officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded … Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Canton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer … appropriations by almost $4.6 million and appropriated a total of $2.5 million in fund balance that was not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93State Police Bulletin No. SP-135
… Purpose To notify the Division of State Police of the procedures for processing Fitness Bonus Payments. … 7L/8C for paychecks dated 6/22/11 Background Chapter 70 of the Laws of 2009 implemented an agreement between the … To notify the Division of State Police of the procedures for processing Fitness …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11SUNY Bulletin No. SU-268
… selected by the campus President Background Chapter 263 of Laws of 2018 implemented the agreement between the State of New York and UUP and provides for a Discretionary Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-paymentsYork Central School District – Online Banking (2016M-295)
… of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Brushton-Moira Central School District – Financial Condition (2015M-340)
… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in … Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340