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State Agencies Bulletin No. 2176
… Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and CSEA and the Office of Employee … 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/2176-2023-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2174
… Article 49 of the 2021-2026 ASU Agreement between the State of New York and CSEA and the Office of Employee … 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/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of Health (DOH): Medicaid … Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73) The audit identified …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsBemus Point Central School District – Reserve Funds (2014M-281)
… of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, … permissible reserve. The improperly restricted reserve fund amount should be included in the District’s unrestricted fund balance, which would then exceed the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Town of Brandon - Financial Condition (2019M-239)
… budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three consecutive years … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Walton – Bio-Digester Capital Plan (2016M-378)
… five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 fiscal year … Village officials received an offer letter from New York State Empire State Development for a $1.5 million grant based on the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Suffern – Budget Review (B21-6-2)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Suffern – Budget Review (B25-6-4)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Mechanicville City School District – Financial Condition (2017M-93)
… kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93City of Yonkers – Financial Operations (2017M-119)
… bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year ending 2015-16, nonspendable fund balance was overstated by approximately $4 million. The City did not perform internal audits or establish a fund balance policy. Key Recommendations Review unused debt …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Chatham Central School District – Financial Management (2023M-11)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and maintaining unreasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Connetquot Central School District – Financial Condition (2015M-98)
… costs and trends. The District consistently appropriated fund balance that was not needed to finance operations, … in effect, exceeded the statutory limit on unassigned fund balance. District officials used surplus funds each year … identified analysis. Ensure that the amount of unassigned fund balance is in compliance with statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… with approximately 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled … 2012-13 relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of June 30, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsCanton Central School District – Financial Condition (2013M-287)
… comprises nine elected members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were … meetings. However, the heavy reliance on appropriated fund balance as a financing source in the annual budgets has … surplus funds. From 2009-10 to 2011-12, the total fund balance in the general fund has been depleted by 44 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287New York Mills Union Free School District – Financial Management (2016M-107)
… appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently … last four years. By maintaining excessive or unnecessary fund balance, the Board and District officials have withheld …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Harpursville Central School District – Financial Management (2013M-261)
… The Board and District officials did not ensure that fund balances were reasonable. For the five-year period … 2013, District officials planned to use $4.2 million of fund balance to finance District operations; however, they only used $1.27 million of appropriated fund balance during this period. As a result, the unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Corinth Central School District – Financial Condition (2015M-68)
… two schools with approximately 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are … Findings The Board-adopted 2012-13 through 2014-15 general fund budgets were not structurally balanced because the Board … routinely relied on significant amounts of appropriated fund balance to finance operations. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… New York State Comptroller Thomas P. DiNapoli announced today the … federal recovery aid and COVID-19 relief programs in the state, including funds for excluded workers, childcare … insights from the tracker include: The Excluded Workers Fund has disbursed $968.5 million of $2.1 billion; the state …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsTown of Stanford – Financial Condition (2013M-225)
… and four elected Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 … These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225