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Town of Springport – Financial Management (2014M-329)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Connetquot Central School District - Financial Management (2019M-180)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of German Flatts – Fiscal Stress (2015M-217)
… Board did not adopt a policy to determine the amount of fund balance to be maintained. The town-wide general fund relied on revenue anticipation notes (RAN) to fund operations. The Board has not developed a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217State Agencies Bulletin No. 1184
… Plan Affected Employees Employees in Bargaining Unit 01 – Security Services Unit (SSU) except those listed below … Plan Time Entry Earnings Codes Description D1S 11-12 SSU 01 DRP -1.923%< (Retro Code – R1S ) D2S 11-12 SSU 01 DRP Oth -1.923% 2012-2013 SSU BU01 Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleAnnual Wage for New Tier 6 Employees
… 6 employees, NYSLRS uses their annual wage to determine the Tier 6 member contribution rates that you must apply to … Wage In order to ensure the correct contribution rates are applied to the earnings of your Tier 6 employees, it is … employee is expected to earn for the year at the time they are hired. This should include all wage types that will be …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesState Agencies Bulletin No. 1708
… Purpose To inform agencies of OSC’s automatic processing of the December 2018 minimum wage increases for hourly … who meet the eligibility criteria Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage … To inform agencies of OSCs automatic processing of the December 2018 minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesState Comptroller DiNapoli Releases Audits
… there was no inventory system to track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. Notably, for the audit period, maintenance costs …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsCity of Amsterdam - Budget Review (B21-5-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Village of Suffern – Budget Review (B24-6-3)
… complete report – pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Comptroller DiNapoli Releases Municipal Audits
… general fund balance decreased from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating deficits primarily …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a … cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for local … Property tax levy growth will be capped at 2 for 2022 for local governments that operate on …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Other Bulletin No. 86
… Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityLetchworth Central School District – Financial Management (2013M-332)
… The Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, … surpluses. Although District officials appropriated $300,000 of fund balance in each of the last five fiscal years to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332LaFargeville Central School District – Financial Condition (2016M-216)
… 2012-13 through 2014-15. District officials appropriated about $1 million of fund balance in each of the past three … experienced operating surpluses each year that averaged about $225,000 annually, and as a result, the District did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Lyons Falls – Financial Management (2013M-393)
… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … in the library’s computer system. ### For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1756
… Increases for Lifeguards Affected Employees Employees in PSNU, Bargaining Unit 68 in the following lifeguard titles at the Office of Parks, … 2 Background All eligible members of PSNU who are included in Bargaining Unit 68 (Lifeguards) will receive the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateState Agencies Bulletin No. 774
… provides for a 2.5% Salary Increase for employees who, on or after the effective date of the increase, have a status of … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitrationWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m