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Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Bemus Point Central School District - Financial Management (2019M-216)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The … restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Leicester – Financial Management (2025M-2)
… Town of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Niskayuna Central School District – Financial Condition (2012M-218)
… expenditures in the 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Office of Operations: 2025 Virtual Fall Conference
… This conference is intended for State agency staff who have responsibility for adding vendors, procurement, … the Statewide Financial System Asset Management (SFS AM) module. Each State agency is responsible for recording … existing ones. The course will also explain what agencies can expect from OGS, including compliance with requests for …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceState Agencies Bulletin No. 1001
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing for the portion … To explain OSCs automatic processing and to provide instructions for agency processing for the portion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-publicState Agencies Bulletin No. 985
To explain OSCs automatic processing and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeState Agencies Bulletin No. 2207
… Title Current Rate Downstate 001277 Chf Lifeguard $25.89* Long Island 001274 Supvg Lifeguard LISPC $25.14 Long Island 001276 Field Lt LISPRC Lfgds $27.61 Long Island …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… to the kickback scheme and will be arraigned on Sept. 19. The Otsego County Department of Probation, the Otsego … Office, the Saratoga County Sheriff’s Office and the East Greenbush Police Department also assisted in the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeTown of Clare – Fiscal Stress (2013M-317)
… resulting in budget deficits, going into the 2012 and 2013 fiscal years. Similarly, when adopting the 2012 budget, the … resulting in a budget deficit going into the 2012 fiscal year. This has led to a significant reduction in the … than is available, modify the budget early in the next fiscal year to ensure that the budget is balanced. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Unified Court System Bulletin No. UCS-216
To inform agencies of OSCs automatic processing of the 2015 Judicial Ratification Bonus Bargaining Units F8 and G9
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-216-2015-judicial-ratification-bonus-bargaining-units-f8-and-g9SUNY Bulletin No. SU-339
… Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate is based … Rate $45,000.00 or less 3% $45,000.01 to $55,000.00 3.5% $55,000.01 to $75,000.00 4.5% $75,000.01 to $100,000.00 … provides employee earnings by Dept ID for the calendar year entered. If the query produces multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-319
… Employees Tier 6 New York State Education Department (NYSED) and SUNY employees who are members of the ORP are … 6% Benefit Plans and Narrative Descriptions: SUNY and NYSED Benefit Plan Description Time Participating T6SU08 SUNY … and make necessary updates to the Savings Plans page. NYSED must run the query and update the Savings Plans page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli: Fiscal Stress May be Looming for Glens Falls
… part of DiNapoli’s fiscal stress initiative, is the latest in a series of fiscal profiles on municipalities … Buffalo, Colonie, Elmira, Gloversville, Middletown, Niagara Falls, Plattsburgh, Rochester, Rye, Salamanca, …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsClarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfMadison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/madison-63.pdfJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdf