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Bemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hume – Financial Management (2014M-333)
… Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2015 total … less than $40,500 as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Wyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Worcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Information Technology Access Controls (2021M-158)
… them. Provide periodic IT security awareness training. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State … energy and energy-efficient products and services. EO 88 mandated a 20 percent collective improvement in the energy …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsState Agencies Bulletin No. 1690
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Franklin County – Fiscal Stress (2013M-252)
… in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252State Agencies Bulletin No. 1354
… of payroll charges. Effective Date(s) Institution pay checks dated April 2, 2015 and Administration pay checks dated April 8, 2015 Eligibility Criteria All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1345
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Paychecks issued prior to … to the above. Agency Actions Agencies must be diligent in their efforts to submit AC-230s timely. The NPAY539 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksDutchess County Industrial Development Agency – Management Practices (2013M-251)
… was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, … these 10 companies will receive tax exemption incentives over the life of their contracts, in part, because of their … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementSullivan County – Fiscal Stress (2013M-81)
… governed by a nine-member Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Contributing Toward Your Retirement – Career Plan
… the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementStay Informed – Career Plan
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and …
https://www.osc.ny.gov/retirement/publications/1642/stay-informedContributing Toward Your Retirement – Police and Fire Plan
… to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members … to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirement