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Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… did not adopt realistic, structurally balanced general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue … Adopt structurally balanced budgets for the general fund. Adopt a fund balance policy that establishes an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Fishers Fire District – Financial Condition (2021M-128)
… more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased to $1.8 million, which is sufficient … 2020 expenditures. The Board also did not adhere to its fund balance policy or adopt budgeting or reserve policies or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in … County. The District, which operates eight schools with approximately 4,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Village of Suffern - Budget Review (B20-6-2)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Opinion 88-38
… Divisions and the Court of Appeals. We have been asked for our opinion on the question of whether counties and other … it imposes. Therefore, unless some other statute provides for an exemption from this fee, municipalities would not be … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Changes in Federal Policies Pose Significant Risks for New York City's Budget
… citywide savings program and better-than-expected pension fund investment earnings last year. The gaps are relatively … could be used to narrow the budget gaps if not needed for other purposes. The city’s financial plan has a general … spending. The city anticipates receiving $8.3 billion from the federal government in FY 2018, which represents …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetState Agencies Bulletin No. 1687
… Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 … is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1687-2018-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1628
… job location is within the five boroughs of New York City (NYC), $11.00 for State employees whose job location is within … Agency Minimum Hourly Wage Other (job location outside of NYC) $10.40 Other (Nassau, Suffolk or Westchester county) … on the above chart. Agency Actions – Beginning Pay Period 22 for Employees Within the Counties of Nassau, Suffolk or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1628-december-2017-minimum-wage-increase-hourly-employeesComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Tuition Assistance … tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for … Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, issued in …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1783
… 03/31/2020 is eligible for the payment upon the return from leave. * Note: A bulletin #1760 addressed the CSEA ASU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1783-2019-work-related-clothing-allowance-asu-employees-represented-civilState Agencies Bulletin No. 1781
… Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association … chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 … is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1803
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … New York (CUNY) and of the State University Construction Fund are excluded. Effective Date(s) The December 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1803-december-2019-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 2085
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the following Budget bulletin the minimum hourly wage is to increase as noted: Division of the Budget (DOB) Bulletin … increased for seasonal and other non-statutory positions to: $14.20 for State employees in all other job locations, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageCleveland Hill Union Free School District – Financial Condition (2013M-272)
… of seven elected members. The District’s budgeted general fund appropriations for the 2013-14 fiscal year are … annually, thus negating any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… reflect the true financial condition of the sewer district fund. On its 2011 annual financial report, the Town reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were made the Town would …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186City of Lockport – Fiscal Stress (2013M-330)
… the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… with approximately 2,000 students. Budgeted general fund appropriations for the 2016-17 fiscal year total … budgets that overestimated appropriations and appropriated fund balance and reserves were not used to finance operations … of adopting budgets that result in the appropriation of fund balance and reserve funds that will not be used. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLaurens Central School District – Budgeting and Reserves (2013M-135)
… The Board adopted budgets that included the use of surplus fund balance to finance operations in an effort to avoid … raising unnecessary real property taxes. However, although fund balance was included in the budgets, the District has not actually used fund balance to finance operations since 2008. In fact, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135