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West Islip Union Free School District – Financial Management (2022M-40)
… [read complete report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Cobleskill – Budgeting (2023M-138)
… underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: … by an average of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board planned to use to fund projected …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138East Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332York Central School District – Financial Management (2022M-96)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… revenue will be at least $4 billion below the projections in the Executive Budget of $87.9 billion. He also offered one … scenario if a more severe recession or sharper declines in the stock market occur, which could lower tax revenues by … letter to Governor Cuomo is below: Dear Governor Cuomo: In response to your March 10, 2020 letter, the Office of the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactBelleville-Henderson Central School District – Financial Condition (2016M-46)
… appropriated fund balance that was not needed as a funding source because the Board and District officials overestimated … fiscal years. The unassigned fund balance has exceeded legal limits all three years. For three of the four District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Funds For the Year Ended December 31, 2002 Employee Retirement Plan Private-Purpose Trusts ADDITIONS: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … 183,161 Investments at fair value: U.S. government obligations 13,056,037 80,000 Municipal …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsLong Beach City School District – Financial Management (2023M-147)
… and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance and did not present the District’s spending …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Village of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Comptroller DiNapoli Releases Municipal Audits
… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. … through April 2016, which represents 61 percent of total parking violations. The city could have collected an …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of Service Award Program point system does not comply with state law because it does not award the correct amount of … not developed multiyear financial or capital plans or a fund balance policy. City of Yonkers – Payroll (Westchester …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, as well as national … the existing seats are of high-quality. None of the other Big Five districts planned to use more than two percent for … academic recovery is unclear. Among the rest of New York’s Big Five school districts, Yonkers set aside the largest …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 785
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/785-april-1-2007-salary-and-other-increases-employees-represented-civilState Agencies Bulletin No. 2096.1
… approved title on or after the effective date of the title change and reallocation are affected. Note : Employees … effective date of the reallocation are eligible for the change in title and grade and salary, if applicable. OSC … Action/Reason codes: Action/Reason code of Position Change/TSC (Title Sttr) if the title is changing but not the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesState Agencies Bulletin No. 2096
… approved title on or after the effective date of the title change and reallocation are affected. Note : Employees … effective date of the reallocation are eligible for the change in title and grade and salary, if applicable. OSC … Action/Reason codes: Action/Reason code of Position Change/TSC (Title Sttr) if the title is changing but not the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesUnified Court System Bulletin No. UCS-246
… Blazer Allowance Payment will be processed in a separate check dated 10/04/2017. There is no direct deposit for these … in the First and Second Department; and Have a Payroll Status of Active, Leave With Pay or Leave of Absence with an … and are not included in the calculation of overtime compensation. Tax Information The UA5 payments are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-246-uniform-maintenance-uniform-blazer-lump-sum-payment-and-junePayroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees … enrolled in the Optional Retirement Plan (ORP) or the Voluntary Defined Contribution Plan (VDC). Affected Employees … plan, calculate the correct employee and employer arrears contributions, and enter the arrears information in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently monitors … 1, 2014 to March 31, 2017. Background The Department of State’s (Department) Division of Cemeteries (Division) … their revenue to two separate funds: a Current Maintenance Fund for current ordinary and necessary expenses, care, and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance