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XVI.3.A Financial Statements – XVI. Financial Reporting
… creditors, government employees, and participants in the annual operating budget/legal appropriation process. … and results of operations. Elements to be included in the discussion include: Analysis of balances and … of the primary government as well as component units. In addition, information is provided for each major fund of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Agencies Bulletin No. 2129
… and the State of New York, and Chapter 361 of the Laws of 2022, which implements the 2021-2026 Agreement between the … a CSEA bargaining unit (BU02, BU03, BU04, BU47) from 08/02/2022 through 03/31/2023 . Employees with an Employee Status … Dates listed above. Employees who retired after 08/02/2022 but on or before 03/31/2023 and who meet all other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… who require an adjustment. Affected Employees: Employees in Administrative Services Unit (BU02), Operational Services … between the State of New York and CSEA, eligible employees in CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time … subject to across-the-board increases but must be included in the calculation of overtime. Effective Dates: The Signing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026Letchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Keene Central School District – Claims Processing (2015M-299)
… School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Retirement System Membership – En-Con Police Officers Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … Plan Coverage If you become employed as a police officer in the New York State Department of Environmental … of Law Enforcement on or after January 1, 1987, coverage in this special plan is automatic. If you were employed as an …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipState Public Health Emergency Medical Stockpile
… (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from … for purchasing, receiving, maintaining, and managing DOH’s Medical Emergency Response Cache (MERC), which is located at …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileState Agencies Bulletin No. 1949.1
… 8175000 Youth Counselor 2 018521 8175100 Youth Recreation Specialist 1 005842 5907100 Youth Recreation Specialist 2 005843 5907200 Youth Recreation Specialist 3 … paid using earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2256
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, and Expanded Duty Pay and to provide agencies instructions for submitting payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalState Agencies Bulletin No. 2255
… NYS Bargaining Unit: 61 91 Comp Rate Code: ANN HRY ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600,800 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Town of Hempstead – Budgeting (2021M-169)
… annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments … the year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Lyons Central School District – Payroll 2022M-71
… and wages were always paid accurately. As a result: Two employees were paid rates inconsistent with Board … or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 and … or CBA provisions, which resulted in one employee accruing two additional sick days and one employee not being credited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money … two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Islip Fire District – Financial Condition (2020M-25)
… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Castile – Tax Collection Remittance (P1-24-23)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
… 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has approximately 16,000 … The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop … that the firm adequately performed its duties as outlined in the contract. Significant interfund advances remain …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of … Findings The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did … for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206