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Village of Franklin – Fund Balance Management (2018M-13)
… 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13City of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue … City of Newburgh Budget Review B17618 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… the accumulated deficit in the Town’s general fund as of December 31, 2008. New York State Local Finance Law requires all … obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… by an elected five-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were … totaling $24.9 million. The Board appropriated fund balance totaling $3.1 million from the 2012-13 to the … may be overfunded. Key Recommendations Adopt general fund budgets that include realistic appropriation estimates. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMiddletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight days …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the … limit at year-end. District officials have not developed a plan to document their intentions for the amount necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Pleasantville Union Free School District – Financial Condition (2015M-311)
… regarding the future purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Charlotte Valley Central School District - Budget Review (B4-15-6)
… budget for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in … Charlotte Valley Central School District Budget Review B4156 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260DiNapoli: Fix Delays With Child Support Payments
… money to be returned to the payer or deposited with the county treasurer or, in New York City, the commissioner of Finance. Funds that remain with a county treasurer or the commissioner of Finance for more than … six districts, (Erie, Hamilton, Nassau, Otsego, Yates, and Warren), the average age of a UDC account was three to four …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOpinion 2007-4
… fund to be used over the course of several fiscal years to finance appropriations for the consideration due under annual … also requires moneys in the general fund to be used to finance appropriations for the current fiscal year (Village … the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2002-13
… department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund the fire … fund-raising drive. You ask whether foreign fire insurance tax monies received by a fire district treasurer may be used … The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Agencies Bulletin No. 1975
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, effective … location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageSUNY Bulletin No. SU-300
… The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the December 2020 minimum wage … annualized equivalent of the minimum wage for their work location. Affected Employees SUNY employees in hourly or … for the 2020 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC $15.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedProtect Yourself from Scams
… to Retirement Online , aimed to trick users and capture login credentials. Please be aware, we currently do not have … and avoid using search engines to find a link for the login page. AI: A New Tool for Scams You should also be … your user ID or password, don’t worry—from the customer login page, you can: Click the Forgot ID link to look up your …
https://www.osc.ny.gov/retirement/resources/protect-yourself-scamsCUNY Bulletin No. CU-679
… Purpose The purpose of this bulletin is to explain the agency procedures for … in a memorandum from University Executive Director of Classified Staff Labor Relations, Carmelo Batista, dated … in Institution Pay Period 4C with a paycheck date of 5/21/2020. Rate increases will be effective October 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesState Agencies Bulletin No. 2104
… Pre-Tax Benefits: Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits … $300 per month in 2023. Qualified Transit Pass The maximum exclusion from gross income for qualified transportation … payroll deduction limit, as determined by the Governor’s Office of Employee Relations (OER) , has increased to $15,950 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023