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Opinion 89-40
… other grnds, 285 App Div 751, 15 NYS2d 451; see also Boro Park Sanitary Live Market v Heller , 280 NY 481, stating that …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Death of the Ex-Spouse – Divorce and Your Benefits
… retirement, the DRO on file is vacated (nullified). NYSLRS must calculate the member’s future pension benefit without regard to equitable distribution. The entire … the member. If an ex-spouse dies after the member retires, NYSLRS will stop payments to the ex-spouse after receiving a …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseDiNapoli: Drastic State Revenue Shortfall in April
… of the state income tax filing deadline. All governmental funds monthly tax receipts totaled $3.7 billion, falling $7.9 … bickering and deliver substantial relief to New Yorkers now.” The 2020-21 Enacted Budget provides the Executive broad … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the … This section includes a discussion of the New York State Financial Reporting Entity for the purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewPerry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Harpursville Central School District - Financial Condition (2018M-120)
… Harpursville Central School District Financial Condition 2018M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Phoenix Central School District – Financial Condition (2017M-96)
… The District has approximately 1,810 students. General fund budgeted appropriations for the 2016-17 fiscal year … approximately $44.8 million. Key Findings Unrestricted fund balance as a percentage of the next year’s … Develop a plan to reduce the amount of unrestricted fund balance to the legal limit. Adopt realistic budget …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCuba-Rushford Central School District – Financial Management (2015M-125)
… fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 million. Key Findings District … officials overestimated expenditures by approximately $8.5 million throughout the audit period. Unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Franklinville Central School District – Financial Management (2017M-49)
… two schools with approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings The District appropriated fund balance annually to help finance budgeted … The Board and District officials have allowed unrestricted fund balance to exceed the statutory limit for the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Wallkill Central School District – Financial Management (2015M-294)
… in operating surpluses each year and that appropriated fund balance each year that was not necessary. District … reserves by $12.8 million as of June 30, 2015. Total fund balance exceeded statutory limits each year. Key … financial results and only appropriate the amount of fund balance that is actually needed to cover expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… of $6.2 million. The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did … Develop a plan to reduce the amount of unrestricted fund balance and use excess funds to benefit residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Pittsford Board Oversight 2017M51 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Greene – Budget Practices (2016M-409)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Greenport Union Free School District – Financial Condition (2014M-203)
… school with approximately 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled … million and did not use more than $789,000 of appropriated fund balance. The District’s unused appropriated fund balance exceeded the statutory limit for fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… may, by resolution, authorize payment in advance for public utility services, postage, freight and express … and included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the governing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Milo – Financial Condition (2020M-172)
… realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance Reserve … policies and develop multiyear financial and capital plans. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Village of Monticello – Budget Review (B4-14-15)
… Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15