Search
City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… and wages were accurately paid and to determine whether cash receipts from the Community Activity Center were … approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-2282018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New … 31, 2018. While the national economy continues to expand and our fiscal condition is relatively stable, challenges … for substantial cuts to federal aid, particularly for health care, could threaten the State’s ability to maintain …
https://www.osc.ny.gov/reports/finance/2018-fcrUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures … to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Ensure that duplicate vendors are removed from the vendor list. … Dutchess County Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Total Spending – 2023 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue … funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service … State spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTown of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a variety of taxes, Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewOrchard Park Public Library – Audit of Claims (2016M-191)
… totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… entry listed on an official’s record of activities (ROA) to determine whether the entries are appropriate. The board … (e.g., wedding ceremonies) (Rev. 9/19) … A guide to the requirements that ensure elected or appointed NYSLRS …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesKenilworth Fire District No. 2 – Financial Activities (2017M-17)
… provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or … Provide oversight of the Treasurer’s duties throughout the year, including a periodic review of the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Restrictions – State Police Plan
… Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer … and cannot be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a private …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsWalton Central School District - Fund Balance (2019M-209)
… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled $2.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Total Spending – 2021 Financial Condition Report
… and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, the growth in State spending (18.8 percent) has exceeded the rate of …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … costs. Key Recommendations Establish adequate procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150State Police Bulletin No. SP-221
… the calculation routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insurance