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Orange Lake Fire District – Budgeting Practices (2015M-146)
… District reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. … accounts for reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Statistical and Information
… financial statistics for New York State local governments. The data consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial … As a result, 14 current employees’ vacation leave exceeded the maximum amount they were allowed to carryover to 2017 by …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether Authority … is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterCUNY Bulletin No. CU-439
… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS … dated January 12, 2012 Background The CUNY Office of Employee Benefits has requested OSC to adjust pre-tax and … in IRS Publication 15-B (2012). OSC Actions At the request of CUNY, OSC has automatically adjusted the bi-weekly CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Police Bulletin No. SP-83
… Purpose To notify the Division of State Police of the procedure for processing the 2005-2006 payment. Affected Employees Investigators and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … Code: SGB SGB Amount: $200.00 $200.00 Eligible Employees on Leave Without Pay are entitled to the payment upon return … Paycheck/Advice The Earn Code SGB will be displayed on the payroll register. The earnings description "Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… 6/20/01 Earn Code: SGB Amount: $200 Eligible Employees on leave without pay are eligible for payment upon their … Employees Check/Advice The earn code SGB will be displayed on the payroll register. The earnings description Sergeant Backup will appear on the employee's check stub or direct deposit advice. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-178
… Purpose To notify the agency of the modification to Deduction Code … New York State Police Investigators Association Effective Date(s) Paychecks dated April 19, 2017 Background At the … Inc., the calculation routine for Deduction Code 302 will change from .73 to .848 percent of the enrollee’s gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71St. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Tier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of … covered by Article 14 if you joined the Police and Fire Retirement System on or after July 1, 2009 but before January …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … 14. The information in this publication does not apply to you. Throughout this publication, you will find references …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planPort Jervis City School District – Financial Condition (2016M-319)
… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Accounts Payable Advisory No. 27
… Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the … goods or services are received from the vendor) regardless of whether a corresponding invoice has been received. The … XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the … The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… complete report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-822022 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds2021 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds