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Half Hollow Hills Community Library - Fund Balance (2018M-127)
Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/half-hollow-hills.pdfNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfWorcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/worcester-2022-75.pdfCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cobleskill-richmondville-2022-47.pdfMilford Central School District – Fund Balance Management (2022M-94)
Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/milford-2022-94.pdfSUNY Bulletin No. SU-234
… from the New York State and Local Retirement System (ERS) to PAF. Affected Employees Employees in State University … Bargaining Units 08, 13 and 31 who chose to transfer from ERS to PAF and provided the required documentation to ERS no later than December 31, 2015, and new employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andVictor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Gates-Chili Central School District - Financial Management (2019M-53)
… Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings … Board and District officials adopted realistic budgets and effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the … … Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a plan …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Clarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfMadison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/madison-63.pdfTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2017-canandaigua.pdfState Agencies Bulletin No. 2204.1
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services … in PS Query which will provide agencies with a list of employees who require further review to determine if … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of earnings. Undeliverable Checks: When a valid payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendAre You Vested? And What It Means
… Are You Vested? Being vested means that you have earned enough service credit to qualify for a pension … vested. Tier 1, 2, 3 or 4 members who have at least five years of credited service are vested. As of April 9, 2022, … retirement plan that allows for retirement after 20 or 25 years of service, regardless of age. To find your tier and …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … an average of $585,636, or 6 percent and appropriated fund balance that was not used. Surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mWorcester Central School District - Fund Balance Management (2022M-75)
… Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and … action. … Determine whether the Worcester Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Milford Central School District – Fund Balance Management (2022M-94)
… (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management