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Alden Central School District – Financial Management (2016M-372)
… is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, … approximately $33.9 million. Key Findings The Board and District officials did not prepare accurate budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3East Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Whitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Rockland County – Budget Review (B23-6-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… School, located in the City of Rochester, Monroe County, is governed by a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Tier 6 Defined Contribution Plan Option
… benefits, if: They are not represented by a union and Their salary at the time they are hired is at least …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must … complete and attach the AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageGates-Chili Central School District - Financial Management (2019M-53)
… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings The … vehicles or ensure that they were used primarily for actual and necessary District purposes in an efficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Coeymans – Financial Condition (2015M-184)
… The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed … structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. … Board to make informed decisions when estimating revenues and expenditures and determining how much fund balance it …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Orleans County – Court and Trust Funds (2014M-043)
… and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. … to the court and then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the … provide a system of internal controls to account for and safeguard these funds. Key Findings The records …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043State Agencies Bulletin No. 1790
… is to notify agencies of the maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2020. The regular yearly contribution … of the last three years prior to normal retirement age, increases from $19,000 to $19,500.00, for a combined maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020State Agencies Bulletin No. 1700
… To notify agencies of the maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2019 The regular yearly contribution amount … of the last three years prior to normal retirement age, increases from $18,500 to $19,000, for a combined maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019NYS Travel Information
… XIII, Section 4 - Employee Travel Expense Reimbursement ) For additional employee travel information, go to the New … AC 132-S : Employee Report of Travel Expenses and Claim for Payment AC 160-S : Statement of Automobile Travel AC 1099-S : Request/Agreement for Moving Expense Reimbursement AC 3256-S :Statement of …
https://www.osc.ny.gov/state-agencies/travelReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… Local Governments: The files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data description …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesOpinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion, however, that the Association may not use such funds to provide scholarships in the absence of disability or …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 98-8
… to veterans where the workshop is operated by the U.S. Department of Veterans Affairs, is manufacturing products … which may be made by political subdivisions through the New York State Office of General Service's centralized …
https://www.osc.ny.gov/legal-opinions/opinion-98-8