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State Agencies Bulletin No. 1653
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1653-april-2018-managementconfidential-mc-2-salary-increaseSagaponack Common School District - Fund Balance Management (2018M-53)
… year’s appropriations, exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an average of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Cayuga County Community College – Information Technology (2013M-291)
… College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013. … owns. There is no formalized plan to review machines for installed software. The College could not provide purchase orders or other supporting documentation for five installed software programs that required licensing. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Village of West Hampton Dunes – Financial Operations (2013M-390)
… in Suffolk County and has a population of approximately 55. The Village is governed by a Village Board, with the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the Retirement … from service. For most members, the maximum number of sick leave days allowable is 165. The additional credit is …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveState Agencies Bulletin No. 1494
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesCity of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 through September 14, 2017. … in which a charge is imposed upon benefited properties for improvements, operation and maintenance costs and other …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire Advisory Board … to review and approve the Treasurer’s records as required by the by-laws. The Treasurer did not submit written monthly and …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… activities of the daily lottery account, retaining all ticket stubs sold and maintaining proper cash receipt records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsTown of Union – Financial Condition (2016M-192)
… use. Additionally, rates are too low to allow the fund to break even, which results in taxpayer inequity, as the water … fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWestmoreland Central School District – Financial Condition (2014M-283)
… 950 students and 145 employees. The District is governed by the Board of Education, which comprises seven elected … budget is approximately $20 million. Key Findings By consistently overestimating expenditures and appropriating … fund balance totaled almost three times the amount allowed by law. Each year, the annual budget included using fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Fonda-Fultonville Central School District – Payroll (2015M-118)
… Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Lisle Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Farmingdale Union Free School District – Financial Condition (2016M-235)
… six schools with approximately 5,800 students, is governed by an elected seven-member Board of Education. The District’s … operations. However, because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million over that period, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February … the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report … summer school program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did not enter into …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188