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City of Glen Cove -- Budget Review (B17-7-12)

… surplus in the water fund and a $36,751 surplus in the golf and recreation fund. These three funds are projected to … the City projects an operating surplus of $36,751 in the golf and recreation fund that will decrease the unassigned … monitor the financial position of the water fund and the golf and recreation fund, and implement a financial plan that …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

Pension Contribution Rates to Decrease for Fiscal Year 2015-16

… will decrease by about nine percent from 20.1 percent of payroll to 18.2 percent of payroll. The average contribution rate for the Police and … mortality improvement assumption from Society of Actuaries Scale AA to MP-2014. The recommendation was supported by a …

https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16

SUNY Bulletin No. SU-238

… Purpose To provide instructions for processing the 2016 Discretionary … of 07/01/16 and the pay end date of 07/13/16 are eligible to receive the one-time lump sum bonus payment. Bargaining …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidential

City of Troy – Budget Review (B5-14-23)

… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations The City should adopt a …

https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23

CUNY Bulletin No. CU-463

… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees … elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-463-city-university-new-york-cuny-health-benefits-buy-out

Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual

… in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During …

https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manual

Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports … Law, special education providers, such as the Center, are reimbursed for their services using tuition rates … CFRs prepared after the scope period comply with Manual requirements. Other Related Audits/Reports of Interest State …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manual

The Arc Erie County New York – Compliance With the Reimbursable Cost Manual

… provider located in Williamsville, New York. Arc Erie provides preschool special education services to children with disabilities who are between 3 and 4 years of age. SED sets the special … costs, including $1,715 in promotional items, $1,707 in food for staff, $955 in undocumented expenses, $813 in gifts …

https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual

Government-Wide Financial Data – 2023 Financial Condition Report

… Government-wide financial statements provide a long-term view of finances. They record revenues and … core services as well as general administrative support. Business-type activities: includes activities that are … program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; …

https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data

Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)

… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191

Town of Bridgewater – Financial Operations (2013M-309)

… improper allocation of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… Board contain adequate support to substantiate they are proper Town expenses. The Board did not audit the books and records of the Supervisor, Town Clerk, tax …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)

… of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. … five elected members, is the legislative body responsible for the general management and control of the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40