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Hannibal Central School District – Financial Condition (2017M-23)
… three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance annually exceeded the statutory limit. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… due to a deteriorating financial condition. The general fund’s total unreserved fund balance has declined by $25 million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Keeseville – Financial Condition (2013M-192)
… $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the … sewer, and water funds had a combined total deficit fund balance of $4,623 and a combined cash balance of only … cash balance of $6,451 because the community development fund made an interfund advance of $20,000 to the general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Other Bulletin No. 60
… Purpose The purpose of this bulletin is to provide the State University Construction Fund instructions for … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Purpose The purpose of this bulletin is to provide the State University Construction Fund instructions for … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfState Agencies Bulletin No. 1928
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesCity of Long Beach – Budget Review (B18-7-5)
… to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised … for 2013 are $202 million, which include general fund appropriations of $155 million. Key Findings County … procedures to monitor the Microenterprise Development Loan Fund (MDLF) Program. Although the County’s contract with the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Long Beach – Budget Review (B17-7-9)
… to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Town of LaGrange – Selected Financial Activities (2013M-107)
… documented. Further, 166 cases were not reported to the State Comptroller’s Justice Court Fund. The Town also did not implement a comprehensive data … (ACD) cases and report all cases to the Justice Court Fund. Ensure that back-up data is kept at an offsite …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementWestfield Academy and Central School District - Financial Management (2018M-67)
… Determine whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded the statutory limit by more than … points) as of June 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mWantagh Union Free School District – Financial Condition (2016M-363)
… million. Key Findings District officials appropriated fund balance which was not needed to finance operations … operating surpluses. When adding back unused appropriated fund balance, the District’s recalculated unrestricted fund balance exceeded the statutory limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Cost-Saving Ideas: Overtime Planning and Management
… benefits, including pension benefits, are large expenses for New York's local governments and school districts. These … costs, such as the employer's share of Social Security and Medicare payroll taxes, workers' compensation premiums, and retirement costs, could increase cost savings …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementCUNY Bulletin No. CU-801
… and must be manually updated in PayServ as necessary. Retirement and Overtime Information: The Managerial Uniform … to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Student … properly accounted for extraclassroom activity ECA fund collections and disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsGates-Chili Central School District - Financial Management (2019M-53)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more than $12 million in unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53CUNY Bulletin No. CU-803
… of New York and various unions including the New York State Nurses Association, provides for a uniform allowance … and must be manually updated in PayServ as necessary. Retirement and Overtime Information: The Uniform Allowance … to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titles