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Bovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Village of Candor – Fund Balance (2017M-148)
… purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through May … the water fund are $173,075. Key Findings Although fund balance declined by $117,000 (35 percent) in 2016-17, the …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Town of Sharon – Fund Balance (2017M-271)
… audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through … developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Village of Morris – Fund Balance (2017M-58)
… purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … Key Findings Over the last three years, the general fund balance increased by 42 percent to $338,000, or 159 percent …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Esperance – Fund Balance (2016M-405)
… year's budget. Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of Carlisle – Fund Balance (2017M-106)
… The purpose of our audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through … $827,305. Key Findings The Board has not developed a fund balance policy or comprehensive long-term financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Afton Central School District – Fund Balance Management (2023M-18)
… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to … by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18State Agencies Bulletin No. 1148
… Additional Earnings: $500.00 End Date: Leave Blank* Goal Balance: Leave Blank If an employee is eligible for both the … is eligible for the LPS in Overtime calculation Goal Balance: Re-enter $500.00 Deduction Information All general … 425 Repay Sate Loans/Dept 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalSouth Glens Falls Central School District - Fund Balance (2018M-90)
… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because encumbrances, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90State Agencies Bulletin No. 1971.3
… January 1, 2023, who to not have an active direct deposit balance row present in the Request Direct Deposit Panel in … for employees hired on or after January 1, 2023 with no Balance Account indicated in Section C). If the employee is … field. The Operator ID field in the query result will show the ID information for the employee that made the entry. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryTransferring or Terminating Your Membership
… and contributions; or You transfer your membership to another public retirement system in New York State. If you … retirement system, sign in to your Retirement Online account . From your Account Homepage, go to the ‘My Account … without paying your mandatory contributions in full, your pension benefit will be permanently reduced. (Return to Top) …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 89-9
… for by designation of a beneficiary. The affidavit must show the date of death of the decedent, the relationship of … paid or incurred the funeral expenses. The affidavit must show that the decedent was not survived by a spouse or minor …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Agencies Bulletin No. 1683
… been returned to OSC as undeliverable) Date Check Cashed or Stopped Voucher Creation Date (Date the reissued payment … requests, direct deposit returns, salary exchange checks or retirement refunds. Questions Questions should be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the Department does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… assets are in BOCES’ possession and protected against loss or unauthorized use. Officials did not maintain accurate and … with our recommendations and indicated they will take or have taken corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99City of Rome – Internal Controls Over Capital Projects (2012M-248)
… by requiring the Treasurer to submit periodic reports that show actual revenues and expenditures over the life of the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248New York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… held great promise, are both shocking and saddening. My heartfelt thoughts and prayers are with the families of … futures held great promise are both shocking and saddening My heartfelt thoughts and prayers are with the families of …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsSUNY Bulletin No. SU-148
… ) set up in Additional Pay that has a Goal Amount and Goal Balance that are not equal. The payroll system will determine the difference between the Goal Balance and Goal Amount and will deduct the difference from … 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-148-january-1-2008-500-salary-increase-certain-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… financial operations. Auditors determined that district funds are not adequately safeguarded and not spent in a …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits and Examinations
… and Development (HPD): Administration of the Article 8-A Loan Program (Follow-Up) (2016-F-24) An initial audit issued … whether the loans awarded by HPD under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and whether loan recipients were complying with the requirements of their …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinations