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State Agencies Bulletin No. 2255
… of 2024 implemented the 2023-2026 Agreement between the State of New York and the NYS Law Enforcement Officers’ … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3State Agencies Bulletin No. 2254
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveTown of Bridgewater – Financial Operations (2013M-309)
… fiscal year total approximately $345,000 for the general fund and $540,000 for the highway fund. Key Findings The Supervisor has assigned accounting … separate set of accounting records is maintained for each fund. Periodically review the work of the bookkeeper. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… to have a valid US issued Taxpayer Identification Number (TIN) by considering the following questions: Does the … 2 below. If the individual or entity needs to obtain a TIN, refer them to the IRS directly to apply. The vendor may … corporation, etc. Taxpayer Identification Number (TIN) Nine digit federal identification number Taxpayer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… was maintained in the debt service fund although the funds had not been designated to pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a … in a special revenue fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer these …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andHoosick Falls Central School District - Financial Condition Management (2019M-159)
… account lines continued to be overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing … Discontinue the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund … of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Jasper – Financial Management (2015M-150)
… stress as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board has not … activity throughout the year. Develop a plan for the sewer fund to repay the temporary advances. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 1, 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementDepew Union Free School District – Financial Condition (2016M-229)
… in the adopted budgets and allowed unrestricted fund balance to exceed the statutory limit. Key … realistic estimates of appropriations and the use of fund balance in the annual budget, ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Fort Edward Union Free School District – Financial Condition (2015M-67)
… known trends, the District relied on the appropriation of fund balance to finance recurring expenditures and, as a … District officials should monitor the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources that can be used to fund operations. … Fort Edward Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67New Rochelle City School District – Financial Condition (2013M-377)
… located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 students and 2,146 employees. The District is governed by an elected … The District has adopted budgets with realistic revenue and expenditure estimates. However, it has relied heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… $28 million. Key Findings The District’s unassigned fund balance as of June 30, 2015 was about $2.8 million, … the reserves. Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy that outlines targeted funding levels and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68VI.2.B Policies/Laws – VI. Budgets
… (KK_PRJC). By using the generate parent functionality, State Agencies will no longer use Budget Journals against the … a portion between the available and reserve segregations. State Statutes impacting appropriation control There are many … for Needy Families, and the Environmental Protection Fund. New York State Constitution - Article 7 §7 - provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … internet services resulted in expenditures of $5,406. The State Comptroller’s office commenced a separate investigation … authorized and made in a timely manner, water and sewer fund budgets should be modified accordingly. The city’s …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Salamanca – Selected Financial Activities (2015M-284)
… $8.3 million. Key Findings The City does not have a fund balance policy or long-term financial or capital plans. As of March 31, 2015, the City’s unrestricted fund balance totaled approximately 11 times the City’s annual … ambulance service charges. Key Recommendations Develop a fund balance policy and comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… including the Town Supervisor. The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and … provided by some Town operations funded by the general fund to other departments and districts accounted for in … between the various services provided by the general fund and the actual services received by the benefiting …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… five fiscal years, Village officials appropriated more fund balance than was available in the general fund. The Board arrived at a tax levy it deemed necessary, … that total amount, making it necessary to use more fund balance than planned to offset that shortfall. However, …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… year were approximately $3.9 million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village officials did not always adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Chautauqua – Fiscal Stress (2013M-220)
… reasonable budget estimates for the general town-wide fund and did not properly monitor and control actual activity … and over-expended appropriations, the general town-wide fund experienced operating deficits in the 2010, 2011, and … years. Consequently, the general town-wide unrestricted fund balance declined from $450,949 at January 1, 2010, to a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220