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Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general fund appropriations from 2018-19 through 2020-21 by a total … officials improperly sheltered a portion of surplus fund balance from the statutory limit and made surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Munnsville – Financial Operations (2012M-239)
… May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not maintained an adequate level of unassigned fund balance which limits the Village’s ability to manage … four fiscal years, Village officials appropriated more fund balance than was actually available. For the 2009-10 and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Big Flats – Financial Management (2013M-170)
… process, the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess unrestricted fund balance is 128 percent of the ensuing year’s budget and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… In each of the fiscal years 2011 through 2013, the general fund had available fund balance that was more than 90 percent of the ensuing year’s budget and the highway fund had available fund balance that was more than 50 percent …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… if the Board of Fire Commissioners (Board) ensured that fund balance was reasonable. Determine if the Board ensured … South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 million, or 83 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… appropriations each year and annually appropriating fund balance that was not needed to finance operations … contributed to the District maintaining a surplus fund balance that exceeded the statutory limit by $1.5 … based on actual expenditures. Comply with the surplus fund balance statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementCassadaga Valley Central School District - Financial Management (2018M-110)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were … by $3.2 million over a three-year period. Unrestricted fund balance exceeded the statutory limit by more than … estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund balance to within …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Middle Country Central School District – Financial Management (2016M-121)
… budgets that overestimated appropriations and appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance exceeded the statutory limit during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121DiNapoli Announces Fiscal Stress Scores
… Thirty local governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli announced today. The … governments on financial indicators including year-end fund balance, cash-on-hand, short-term borrowing, fixed costs …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership Development Program are … For a copy of the audit, visit: http://www.osc.state.ny.us/audits/allaudits/093014/13s31.pdf Other recent DiNapoli … Homes and Community Renewal: Low Income Housing Trust Fund Program Division of Housing and Community Renewal: …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… FBIC Automation Overview New York State pays Fringe Benefit and Indirect Costs (FBIC), as they … Dated Redirect row to the charges. The use of the General Fund is not allowed on a redirect, since this constitutes a … DOB Examiner Approve Deny; Please contact GSC@budget.ny.us FIA Deny; Please contact DOB Examiner Deny; FIA is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationUnified Court System Bulletin No. UCS-248
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … who hold the position of Senior Court Officer or New York State Court Officer-Sergeant who are currently receiving or … Code Description 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/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosOpinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subdivisions on private roads open to public traffic. You state that there are residential subdivisions in the town … 1660 is intentional ( cf . McKinney's Consolidated Laws of NY, Book 1, Statutes §240). Therefore, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19State Agencies Bulletin No. 1760
… Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association … chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 … is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1519
… Article 49.1 of the 2011-2016 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1519-2016-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1430
… Article 49.1 of the 2011-2016 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1430-2015-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1608
… Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 … is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1608-2017-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1361
… Article 49.1 of the 2011-2016 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1361-2014-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2075
… Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2075-2022-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2074
… Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association … chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-represented