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2018 Financial Condition Report – 2018 Financial Condition Report
… the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential for substantial cuts to … on the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary interests in Washington. …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the … The purpose of our audit was to review the Towns practice for allocating sales tax revenue for the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Colonie –Justice Court Operations (2014M-114)
… timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. The justices also implemented …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199State Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing … Employees will no longer receive a separate check mailed to their home, but will have the refund included in their … direct deposit advice statement. Refunds are not subject to taxes or deductions and will not be charged to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsOpinion 2005-3
… FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school … corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law §2). 3 … has been changed (see Education Law §401), after an appraisal and voter approval (Education Law §402[1]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Agencies Bulletin No. 747
… report NPAY779 (Merit Step Eligibility Listing) that will list potentially eligible employees for the Merit Step … RDR (Reinstate Court Order Directive) PRF (Preferred List) RER (Reinstate Roster) RFD (Reinstate Disability) 713 … report NPAY779 Merit Step Eligibility Listing that will list potentially eligible employees for the Merit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedDiNapoli Statement on Sentencing of Special Education Provider
… for their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOverview – Improving the Effectiveness of Your Claims Auditing Process
… contains audit of claims provisions. These statutes and charters contain similar, but not identical, requirements in …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Entry (GLJE) Workflow Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In … (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal Vouchers and GL Journal Entries has been updated to reflect … be directed to BSAO as follows: Accounts Payable Journal Vouchers Expenditure Transfers Hybrid Transfers Appropriated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the statutory limit for 11 of the … operations especially the manner in which the DMA uses BID funds. Levy BID charges in compliance with the statutory …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating surpluses totaling approximately $10.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits … residents. These purposes include using the reserve funds for their established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… average of 59 percent). In both the general and water funds, the contingency budget line exceeded the maximum … Key Recommendations Use general and water surplus funds as a financing source for funding one-time … the maximum allowable amount in both the general and water funds. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58