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Lancaster Central School District – Financial Management (2022M-37)
… Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Key Findings District officials have depleted unexpended fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has required annual transfers from the general fund. Controls over cafeteria cash collections are weak. Key …
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)
… Board has balanced recent budgets with appropriations of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of fiscal year 2012-13. … Recommendations Carefully consider the amount of available fund balance and reserves appropriated to fund future budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town 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-109Town of Boylston – Financial Condition (2021M-69)
… funds to increase. As of December 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 … financial transparency by annually appropriating fund balance that was not needed to fund operations. Did not …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town 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-303Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… expenditures over the three-year period, the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the statutory limit. The Board … two reserves. Key Recommendations Adopt general fund budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Washingtonville Central School District – Reserve Funds (2014M-45)
… elected seven-member Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are … Key Findings The District has not implemented its reserve fund policy for the funding and use of reserves, and a … not been prepared. The Unemployment Insurance Reserve’s fund balance has not been used for unemployment expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Minisink Valley Central School District – Financial Condition (2016M-26)
… of $10.5 million. Therefore, none of the appropriated fund balance was actually used and unrestricted funds … officials did not develop a plan to reduce the unreserved fund balance in the general fund to comply with the statutory limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Greater 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)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206DiNapoli: State Needs to Improve Oversight of Child Care Grants
… COVID-19 pandemic, according to an audit released today by State Comptroller Thomas P. DiNapoli. To help child care … primarily provide education services regulated by the State Education Department (SED) but may also provide day … in Stabilization 2.0 funds for health care contributions, retirement contributions and bonuses (totaling over $14,000) …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … estimates and reserves were reasonable and that fund balance was maintained in accordance with statutory …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… profit and loss statements, up-to-date activity ledgers or inventory control forms. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsVillage of Waverly – Financial Condition (2014M-137)
… develop and adopt realistic, structurally balanced general fund budgets, since fund balance was used as a recurring revenue source. Key … Recommendation Continue to closely monitor the level of fund balance and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137State Agencies Bulletin No. 1668
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2018 Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
The purpose of this bulletin is to provide instructions for reporting the taxable value of personal use of an employerprovided vehicle and chauffeur services i
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1445
… guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit. … amount (i.e., if a corrected W-2 is requested because the Retirement Box needs to be unchecked, it will not appear on … guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsState Agencies Bulletin No. 1591
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2017. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an … tracking and securing vehicles for the agency. Make Model Kelley Blue Book Value Valuing Personal Use of Vehicles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-use