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Hadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts … and ensure a plan for reserves is prepared and submitted in accordance with District policy. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … decreased by $18.9 million. The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School officials … cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … and cost-benefit analyses for real estate transactions to ensure the School’s best interest. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Town of Deerpark – Budget Review (B6-13-18)
Town of Deerpark Budget Review B61318
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Village of Clifton Springs – Board Oversight (2014M-099)
… 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and … Village of Clifton Springs Board Oversight 2014M099 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153State Agencies Bulletin No. 1884
… Plan Type 7Y and TRS Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesOpinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange of unneeded ambulance as …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7XVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to meet the information needs of citizens, governing and … appropriation process. The financial statements can benefit many users, but to fully understand the financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… taxes and certain consumption and use taxes and fees, business taxes, and other taxes. The following points … which the exchange is to occur should be reported in the liability section of the balance sheet as unearned revenues. … Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 94-19
… requirement for the establishment of a sinking fund with respect to "zero coupon bonds" issued between July 19, 1991 … chapter 201 amended Local Finance Law, §57.00(e) with respect to the sale of bonds at a discount to provide that: … Finance Law, §21.00[d], as amended by chapter 201, with respect to bonds on which interest is compounded and payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… 835, 554 NYS2d 269, appeal denied 76 NY2d 714, 564 NYS2d 718; see also McKinney's Statutes, §397). Since the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and endowment moneys) GENERAL MUNICIPAL LAW, §§11, 39; ESTATES, POWERS AND TRUSTS LAW, §11-2.2; EDUCATION LAW, … not required for immediate expenditure, in special time deposit accounts in, or certificates of deposit issued by, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… codes and deduction codes that will be discontinued in PayServ v 9.2 for Optional Retirement Plans (ORP), the … Affected Employees Employees who are currently enrolled in ORP or VDC plans or who have 403(b) deductions are … to the Savings Plan page (Main Menu > Benefits > Enroll in Benefits > Savings Plans) in order to reduce …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 922
… the correct county: Sales Tax Jurisdiction and Rate Lookup website found at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … not being made aware of what the district expects to incur in overtime costs and the budgets are not transparent. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits