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Town of Horseheads – Financial Management (2015M-211)
… developed multiyear financial plans to address the use of fund balance to finance operations, the continued reduction … realistic estimates of revenues, appropriations and fund balance. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Middlefield – Budgeting (2015M-109)
… unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing source for recurring …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Marilla – Town Supervisor’s Activities (2015M-27)
… in the operating funds and return it to the debt service fund or capital projects fund, as required. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay employees … loans to determine the actual amount owed by each fund. Ensure that the payroll is based on contractual or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… with the accounting records. The Board appropriated more fund balance than was available in each of the last three … and up to date. Use the most accurate estimates of fund balance available when preparing the annual budget. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionJasper-Troupsburg Central School District – Financial Condition (2015M-22)
… adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Sullivan West Central School District – Financial Condition (2014M-40)
… more unexpended surplus funds than necessary to fund District operations. The District incurred operating … taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Camden Central School District – Financial Condition (2016M-51)
… District’s financial condition to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District … reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… $8.1 million. Key Findings The District had unrestricted fund balance that exceeded the statutory limit. The Board did … Ensure the amount of the District’s unrestricted fund balance complies with the statutory limit. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361New Lebanon Central School District – Financial Condition (2015M-222)
… to sustain District operations. Two of the six general fund reserves did not meet statutory requirements and three … the budget process and develop a plan to use surplus fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Eastchester Union Free School District – Financial Management (2016M-59)
… amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds … Consider using budgeted appropriations and available fund balance as financing sources for expenditures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Franklin – Financial Condition (2018M-8)
… Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 … Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8SUNY Bulletin No. SU-317
… of the Laws of 2018 implemented the agreement between the State of New York and UUP provides for Discretionary … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesCredit for Previous Public Employment or Military Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers Security Hospital Treatment Asst …
https://www.osc.ny.gov/retirement/publications/1525/credit-previous-public-employment-or-military-serviceReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers Security Hospital Treatment Asst …
https://www.osc.ny.gov/retirement/publications/1526/receiving-your-benefit-and-filing-your-option-electionOther Disability Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/other-disability-benefitsOpinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the municipalities of this State. We, therefore, do not, in our advisory opinions to local governments, … under that law (see Municipal Home Rule Law, §11[i][c]; 1983 Opns St Comp No. 83-219, p 285). … Whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Applying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditTown of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200