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VI.3.A Overview – VI. Budgets
… §6-9 govern the movement of budget authority for the NYS Legislature appropriations. State Finance Law §179-H governs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member … to a portion of a fire protection district located in the Town of Lancaster. The Town paid the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialCUNY Bulletin No. CU-283
… Office, OSC will automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for employees enrolled in the Express …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programCUNY Bulletin No. CU-321
… Office, OSC will automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for employees enrolled in the Express …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346State Agencies Bulletin No. 1187
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 01 at any time since 04/01/09 with Dues … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationChautauqua Utility District – Banking (2017M-121)
… if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in … and appropriated $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether … collections were adequately supported, recorded in the accounting records and deposited timely and intact, … and remit pool collections timely to the Clerk-Treasurer’s office. Ensure collections are recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … that provide for preapproval of overtime, except in cases of emergency, and required documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, deposited, disbursed … all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery … and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… are reasonable. District officials have reviewed their tax levy limit calculation to ensure that the District's proposed tax levy increases the 2017-18 tax levy within the limits established by law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Recommendations Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and … reduce the amount of excess fund balance in a manner that benefits District residents. Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… made in a timely manner, with the time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the central … Ensure that extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291