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SUNY Bulletin No. SU-239

… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular … undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uup

Town of Red Hook - Financial Condition (2018M-171)

… Determine whether the Board effectively managed the Town’s financial condition. Key Findings From January 1, 2013 … December 31, 2017, the general fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. … balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Fredonia Central School District - Financial Management (2018M-33)

… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Viewing Special Accumulator Balances – PayServ Manual

… Payroll for North America > Periodic Payroll Events USA > Balance Reviews > Special Accumulators Steps Enter employee’s … Balances, click the View 1 link. To display all rows for Balance Details, click the View All link. To return to the "top-of-stack" row for Balance Details, click the View 1 link. Click the Spcl Accum …

https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-special-accumulator-balances

Oysterponds Union Free School District - Financial Management (2019M-217)

… fiscal years, the District reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the … statutory limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory limit by nearly 27 percentage …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Town of Freedom – Financial Management (2021M-191)

… realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which ultimately resulted in a …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Town of Albion – Financial Management (2021M-29)

… were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to … decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund balance …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Division of Housing and Community Renewal Bulletin No. DH-48

… only if employee is paid based on a per diem rate) FRC Fee Retirement Credit (adjust only if employee is paid based on a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employees

State Agencies Bulletin No. 2256

… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplemental

Thousand Islands Central School District – Financial Management (2022M-201)

… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Falconer Central School District – Financial Management (2016M-146)

… an average of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. Unrestricted fund balance exceeded the legal limit annually. The District … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

West Islip Union Free School District – Financial Management (2022M-40)

… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Village of Hewlett Bay Park – Financial Management (2022M-30)

… budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to … fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Islip Fire District – Financial Condition (2020M-25)

… condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance deficit increased to as much as $171,492 during the …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Hannibal Central School District – Financial Condition (2017M-23)

… unrestricted fund balance in the general and debt service funds will be used. Key Recommendations Develop realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

State Comptroller DiNapoli Releases School Audits

… fund balance that exceeded the levels permitted by law at the end of the 2013-14 and 2014-15 fiscal years. … and the claims were audited and approved prior to payment. South Kortright Central School District – Retiree … be subject to competitive bidding in accordance with state law. West Canada Valley Central School District – Access to …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1

State Comptroller DiNapoli Releases School Audits

… are designed to help schools improve their financial management practices and ensure proper policies and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … period, which consisted of an employee benefit accrued liability, retirement contribution, unemployment insurance, …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0