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Monticello Central School District – Budgeting (2014M-97)
… five schools with approximately 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year … in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the statutory maximum and continues to … than necessary. Reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationVillage of Liberty – Budget Review (B4-14-9)
… 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Opinion 89-9
… your letter, the only known heir of the deceased employee is a sister, who has been advised of the unclaimed paycheck. … without administration. Under this statute, "debt" is defined to include "... earnings, wages, salary or bonus … to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Death of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated (nullified). NYSLRS must calculate the member’s … ex-spouse after receiving a copy of the certified death certificate. The ex-spouse’s share of the pension will then …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… in the current fiscal year, ending on June 30, which will be used to balance the 2019 budget, according to a report issued … Thomas P. DiNapoli. "New York City’s finances look to be on solid ground, with a strong economy, a balanced budget … in the current fiscal year ending on June 30 which will be used to balance the 2019 budget …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedUlster County – Financial Condition (2014M-27)
… a population of approximately 182,000 residents. General fund appropriations for 2013 totaled approximately $290 … funds are below the County’s policy which states that fund balance should be maintained at 5 to 10 percent of … the level of unexpended surplus funds in the general fund and ensure that budgets are structurally balanced …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Hornell City School District - Financial Management (2019M-38)
… operating surpluses negating the use of appropriated fund balance. Certain reserve balances were excessive. … Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38North 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-fundsDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… The bill would provide reimbursement from the state to municipalities for costs incurred for hiring financial … state’s continued slow economic recovery underscore the need for accurate, balanced budgets reflecting realistic … financial plans. State policymakers must continue to do their part to help localities find and implement real, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor … activities, including procedures for record keeping, closing out inactive clubs and disposing of the related …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… July 1, 2010 through August 22, 2013. Background The Frontier Central School District is located in the Towns of … Frontier Central School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… are protected. The financial duties in the Supervisor’s Office were not adequately segregated and there were no … segregate the financial duties of the Supervisor’s office or implement effective compensating controls, such as … counsel and make amendments, as appropriate, so that the private contractor does not exercise the custodial and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339City of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Division of Housing and Community Renewal Bulletin No. DH-134
… Amount are eligible for the following increases: Year Payment Amount Current $3,026 April 2023 $3,087 April 2024 … eligible employees receiving Location Pay at the Current Payment Amount in the Eligibility Criteria section as … eligible employees receiving Location Pay at the Current Payment Amount in the Eligibility Criteria section as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesNYC Budget Benefiting From Strong Tax Collections
New York Citys latest financial plan projects a surplus of nearly $37 billion for the fiscal year ending June 30 2018 resulting from reductions in unneeded reserves in the current year higher than expected tax collections and benefits from the citywide savings program
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly manage … and up-to-date accounting records; providing financial reports to the Board and preparing and filing the Town’s AFR. … records and provide the Board with monthly financial reports with reconciled cash balances so the Board can …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m