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Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mCity of Amsterdam - Budget Review (B21-5-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Village of Afton – Board Oversight (2018M-28)
… audit was to determine whether the Board properly managed fund balance, cash receipts and disbursements, and water … has a population of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled … $571,248. Key Findings The Board did not properly manage fund balance levels. The Board did not provide proper …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Village of Nassau – Budgeting (2018M-3)
… 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Town of Nichols – Financial Management (2017M-258)
… whether the Board adequately managed the town-wide fund balance levels for the period January 1, 2016 through … by an annual average of $203,000. Town-wide (TW) fund balance increased by $1 million between 2014 and 2016. … not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258South Lewis Central School District – Financial Condition (2016M-83)
… was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rondout Valley Central School District – Financial Management (2015M-296)
… Key Finding The District’s 2012-13 year-end unrestricted fund balance was 6.5 percent of the ensuing year’s … the 4 percent statutory limit imposed on unrestricted fund balance. The District experienced operating surpluses … by more than $2.5 million and no amount of appropriated fund balance was used to finance operations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomTown of Springport – Financial Management (2014M-329)
… resolution that properly established the building reserve fund. The Board underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary variances from 2009-14 of $767,836. The Town appropriated more fund balance than was actually available which led to …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Connetquot Central School District - Financial Management (2019M-180)
… condition. Key Finding The District reduced its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance remains at $8 million, 1 0.1 percentage points … plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… Key Findings District officials appropriated unrestricted fund balance as a financing source each year for the 2014-15 … to finance operations. After adding back the appropriated fund balance that was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is governed … or withheld, and no information is reported to the State retirement systems. We found errors with 231 of the 333 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120VII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… OSC Review After Treasury notifies OSC Bureau of State Accounting Operations … After Treasury notifies OSC Bureau of State Accounting Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. … to include five modules: State Spending includes data for major spending categories for state agencies and some authorities; Contracts includes …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomOptional Membership – Membership and Enrollment
… However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional … wage multiplied by 2,000 hours. Before July 27, 1976, ERS membership was optional for jobs with: Exempt or labor …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… you don’t need to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… Division of the Budget (DOB) update to the State Financial Plan, according to the monthly State Cash Report released … assistance, thanks to President Biden’s American Recovery Plan,” DiNapoli said. “While these resources will be helpful … Division of the Budget update to the State Financial Plan according to the monthly State Cash Report released by …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… A former clerk-treasurer of the Village of Addison in Steuben … P. DiNapoli, Steuben County District Attorney Brooks Baker, and the New York State Police announced today. Ursula … with no oversight. She prepared payroll, maintained manual leave records, and processed health insurance buyouts and …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addison