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CUNY Bulletin No. CU-764
… information on the Time Entry Interface (NPAY502) or the Time Entry page using Earnings Code UA6 – Uniform Allowance CUNY: Earnings Begin Date: 06/01/2023 or the last date the employee was in pay status Earnings End … Same as Earnings Begin Date Earn Code: UA6 Amount: $780.50 or $467.50 or $361.50 or $298.50 Errors and warning messages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… total fund balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The … (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 million). Fuel inventory reconciliations were not documented or reviewed. Key Recommendations Closely monitor unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelMonroe County - Financial Condition (2018M-179)
… balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in … fund balance to mitigate significant revenue shortages or unanticipated expenditures. Key Recommendations Identify ways to increase recurring revenues or decrease recurring expenditures to improve the County’s …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Village of Wurtsboro – Financial Operations (2017M-71)
… Findings The Board relied on fund balance as a financing source rather than using recurring revenue to finance …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves currently established and determine if the balances are necessary and reasonable. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and … of the ensuing year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Lancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Mount Pleasant – Financial Condition (2013M-303)
… million in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over … the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The Board … that procedures were in place, to govern the level of fund balance to be maintained. The Board’s estimates of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Boylston – Financial Condition (2021M-69)
… 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. Diminished financial … was not needed to fund operations. Did not adopt budgeting or fund balance policies or multiyear financial plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Washingtonville Central School District – Reserve Funds (2014M-45)
… and use any surplus amount to reduce real property taxes or finance one-time expenditures. … Washingtonville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Yorkshire – Financial Management (2021M-109)
… adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. … and adopt realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. The …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… stability, including significant decreases in expenditures or increases in property taxes and monitoring the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaGeneral Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2012-13. District expenditures, specifically those related to employee benefits, have increased by more than $1.2 … amount of available fund balance and reserves appropriated to fund future budgets and retain a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Greater Amsterdam School District – Financial Condition (2016M-110)
… totaled approximately $65 million. Key Findings Unassigned fund balance exceeded the 4 percent legal limit at the end of … did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations Maintain levels of general fund unrestricted fund balance within statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Middleburgh Central School District – Financial Condition (2013M-206)
… comprises five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately … long-term financial plan to address how they will fund the budgets without the continued use of fund balance. Key Recommendations Carefully consider the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… of the District’s reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … funds are financed in accordance with District standards and use any excess funds identified to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Village of Waverly – Financial Condition (2014M-137)
… since fund balance was used as a recurring revenue source. Key Recommendation Continue to closely monitor the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… the level of unrestricted fund balance to be maintained or a multiyear financial plan. The Board adopted budgets that … totaling $395,731 without the use of requisitions or purchase orders and made payments to vendors that were … for funding one-time expenditures, funding needed reserves or reducing District property taxes. Develop procedures that …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Restructuring Board for Local Governments for all or part of the costs associated with long-term budget …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesVillage of Palmyra - Financial Management (2019M-94)
… and reports or identify and address improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94