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Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92CUNY Bulletin No. CU-856
… The purpose of this bulletin is to notify agencies of a new after-tax NYCTRS TDA deduction code. Affected Employees: … 50 catch-up contributions, NYCTRS has opted to create a new after-tax TDA deduction code, 714. Effective Dates: The new After-tax NYCTRS TDA code 714 will go live on 01/01/2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityLivingston County Probation Department – Financial Operations (2016M-404)
… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 … year 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
Niagara Wheatfield Central School District Financial Condition 2014M364
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364CUNY Bulletin No. CU-346
… Congress increments should be directed to the University Manager of Payroll Systems and Operations at CUNY Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffOpinion 2010-4
… or an incorporated fire company having its headquarters outside the district, may contract for emergency ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4State Agencies Bulletin No. 1763
… Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: In … Law §1422, an initial outreach letter has been sent to all employees with a 2018 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Comptroller DiNapoli Releases State Audits
… in all material respects. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and collected the correct fee for each …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Municipal Audits
… at $23,500 were unaccounted for. Town of Porter – Capital Projects (Niagara County) Town resources are being … inappropriately reported and sequestered in the capital projects fund because the board and supervisor did not close … the remaining money to the appropriate operating fund. For example, the town is accounting for $913,000 remaining from a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… pressures. “With over $8 billion in reserves and other funds in its health trust, the city has made progress in … a reserve policy that systematizes how it builds up funds for a rainy day. Report Review of the Financial Plan of …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesHancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… local governments can rely on available reserve funds to bridge the gap, others may need to take a hard look at … DiNapoli estimates the state’s school districts (excluding New York City and the Big Four city school districts) will … factor was 1.62 percent. Similarly, the 10 cities in New York with fiscal years ending June 30, will have about …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… adjustments to Whitestone’s CFRs and reimbursement rates. Work with Whitestone officials to help ensure their …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manual