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2023 Annual Cash Basis Report on State Funds
… Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsYork Central School District – Financial Management (2022M-96)
… more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… officials ensured students received all services from their individualized education programs (IEPs) and … Officials did not ensure students received all services from their IEPs or that all Medicaid-eligible services … District officials ensured students received all services from their individualized education programs IEPs and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Bolivar-Richburg Central School District - Financial Management (2019M-17)
… As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent of the 2018-19 budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… of approximately 20 active members and is governed by an elected four-member Board of Directors. Budgeted … transactions and attempt to recover any misappropriated money. Ensure that the Treasurer prepares reports that are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationColumbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Oxford – Procurement (2024M-88)
… process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the … obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Police Bulletin No. SP-243
… of the enrollee’s gross earnings. The biweekly deduction limit will be updated from $52.69 to the new deduction limit of $97.69 and the annual deduction limit will be updated from $1,370.00 to the new yearly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceWyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… or maintain complete inspection records as required by New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-102024 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds … Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… complete inspection and investigation records as required by New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-72025 Annual Cash Basis Report on State Funds
… Selected Departmental Disbursements - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsSelected Publications and Reports
… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOpinion 89-36
… has a period of probable usefulness of exactly five years. You ask whether the permissive referendum requirements of … by the legislature (see Local Finance Law, §11.00). You ask the same question with respect to the expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-34
… FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); … INSURANCE LAW, §§9104, 9105: An emergency rescue and first aid squad within a village fire department is not … by a special law. You ask whether an emergency rescue and first aid squad within a village fire department is …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Agencies Bulletin No. 1952
… and is not included in the calculation of overtime. Tax Information The PEF Nurse Uniform Maintenance Allowance … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate … eligibility for this payment may be directed to the NYS Governor’s Office of Employee Relations. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOversight of Disability Services
… our observations of accessibility through October 2022. About the Program The State University of New York (SUNY) is … provided outreach and training to students and staff about their services and received no complaints regarding …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… the period from January 2019 through December 2022. About the Program The Mitchell-Lama Housing program (Program) … while the superintendent was authorized to make decisions about purchasing and obtain estimates for work contracted to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview