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Sackets Harbor Central School District – Financial Condition (2016M-89)
… its adopted budgets over the past three years. Unassigned fund balance has exceeded the 4 percent legal limit during … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89City of Niagara Falls – Financial Condition (2017M-170)
… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. … of five elected members, has legislative responsibility for the City’s operations, and the Mayor, along with the City … with the City’s policy. Develop and regularly update a comprehensive written multiyear financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementClymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Clarence Central School District – Financial Condition (2016M-128)
… examine the District’s management of financial activities for the period July 1, 2012 through February 18, 2016. … that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the statutory limit imposed on the level …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Portville Central School District – Financial Condition (2013M-384)
… elected nine-member Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are … $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally established limits … Key Recommendations Ensure that the unexpended surplus fund balance is in compliance with Real Property Tax Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Olean City School District – Reserve Funds (2022M-187)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … established the District’s nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Otsego – Financial Condition (2013M-307)
… While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used … in operating surpluses that limited the intended use of fund balance. Key Recommendations Adopt budgets that properly …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Huntington Union Free School District – Financial Condition (2015M-356)
… by as much as $4.1 million and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. Because the Board adopted budgets … with overly conservative expenditure estimates, unassigned fund balance increased beyond 4 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Southampton Union Free School District – Financial Management (2024M-43)
… of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund balance and reserve funds. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43State Agencies Bulletin No. 845
… Payments for services performed by individuals who have been determined to be State employees under the … System. Payments for services performed by individuals who have been determined to be independent contractors under the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Agencies Bulletin No. 1823
… instructions for processing the April 2020 Longevity Payment for Long-Term Seasonal Employees. Affected Employees … 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/1823-april-2020-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2295
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to … The MVC will provide SUNY agencies with a weekly error report of transactions that were not processed by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSUNY Bulletin No. SU-196
… employees. Affected Employees Part-time employees in the State University Professional Services Negotiating Unit … which implemented the 2011-2016 Agreement between the State of New York and the United University Professions, … one year after the Effective Date Overtime Calculation and Retirement Information The $500 lump sum payment is included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedDebt – 2022 Financial Condition Report
… commitments of its obligations. The rating agencies have previously cited issuing additional debt for operating …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtTown of Minetto – Financial Condition (2013M-284)
… 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The … adopted budgets that relied too heavily on appropriated fund balance as a financing source. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… vacancies at major agencies , both opportunities I have highlighted in recent months. Stronger than projected … as one-time federal aid is exhausted remain a concern. “I have also called for the city to bolster its reserve levels . …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-plan2021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdf