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Middletown 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-245Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
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)
Pembroke Central School District Financial Management 2016M31
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)
… officials did not ensure that the District’s unrestricted fund balance was within the statutory limit during the past … adopted unrealistic budgets that included appropriated fund balance totaling approximately $3.3 million that was not … used to finance operations. As a result the District’s fund balance has become excessive and District officials may …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… plans regarding the purpose, use and replenishment of funds for any of its reserves. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Recommendations Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingManhasset Union Free School District – Separation Payments (2016M-150)
… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools … to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Charlotte 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)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … Appendix B includes our comments on issues raised in the District’s response letter. …
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. 2001
… Pre-Tax Benefits Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits … $280 per month in 2022. 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 (GOER ), is set at $14,440 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022State 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-2023Comptroller DiNapoli Releases School Audits
… fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and … realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits