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Higher Education – 2022 Financial Condition Report
… (AY) 2021-22, New York State public and private higher education institutions had 794,701 full-time and 340,884 … SFY 2021-22, the State spent $300 per resident on higher education, ranking 22nd in the nation for higher education spending per capita. According to the Federal …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationUnified Court System Bulletin No. UCS-297
… Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Employees Association (CSEA – BU 87), which provides for a longevity lump sum payment based upon total number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentWellsville Central School District – Financial Management (2017M-159)
… the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is … the budget, none of it was needed because the Board and District officials overestimated appropriations each … reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Orleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Service Retirement Benefit – State Police Plan
… year in which their 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even … sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click … Retirement.” You can also apply by mail by submitting the Application for Service Retirement (RS6037) . …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … Water Board which comprises six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The … require the City to make its quarterly estimated payments for operating costs. The City did not pay 70 percent of …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … cap override rules. Reserve funds are then applied to the next year’s budget. Determines Costs and Savings When Local Governments Transfer Services When a local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerAdirondack Central School District – Financial Condition (2016M-184)
… million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … District officials have not identified opportunities to reduce student transportation cost by performing … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… are expected to be paid in the coming days. “Millions of honest New Yorkers are rushing to file their tax returns. … The Comptroller’s auditors work with the Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. The $25.3 million stopped by …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsNorth Shore Central School District – Fuel Inventory (2017M-89)
… that tracks the actual gallons dispensed. The department did not maintain a book inventory and reconcile it to the … physical inventory for each type of fuel. Since employees did not record the meter reading showing the total gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Lockport -- Budget Review (B1-15-20)
… in the City’s general, water and sewer funds as of December 31, 2013. The Act requires the Mayor to submit to … for next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the significant …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited … whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… all agencies will be able to access the complete list of Department codes in the SFS. In general, Department is … values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional … for statewide reporting. To add or modify a Department value, complete the COA Change Request Form, which can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesWyandanch Union Free School District – Budget Review (B23-7-1)
… established by law. Key Recommendation This budget review did not have any recommendations. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… to other departments and districts accounted for in other funds. However, we found that the allocation method is not … of the $2,980,750 that was allocated in 2012 to 11 funds. Key Recommendations Continue to develop an allocation …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… will be given priority review. Draft a DRO proposal. When completing the DRO template, please be sure to fill in … are considered marital property and may be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template