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Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andRondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Pittsfield Fire District – Board Oversight (2016M-305)
… The Treasurer is responsible for performing virtually all of the District’s financial duties. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305State Agencies Bulletin No. 2003
… order, a new Creditor Garnishment (ex. State Tax Levy, Student Loan), or a new Federal Levy order placed against their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsPayroll Improvement Project Bulletin No. PIP-014
… Enter the Pensionable Earnings for each Check Date. This can be found in Review Paycheck under the Special Accumulator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsClaryville Fire District – Budgeting Practices (2014M-59)
… needs or to identify intended use of the existing reserve funds. Key Recommendations Require documentation supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Pine City Fire District No. 1 – Board Oversight (2017M-166)
… an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Wheelerville Union Free School District – Fund Balance (2016M-9)
… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialWestern Sullivan Public Library – Library Operations (2015M-156)
Western Sullivan Public Library Library Operations 2015M156
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156State Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers … Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Alternative and Out-of-Service Death Benefits – State Police Plan
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… that would have been established under the plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , Middletown … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1IX.8 Overview – IX. Federal Grants
… the fund from which the original payment was made. Since all federal fund payments are charged to …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewTotal Receipts – 2023 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsUniondale Union Free School District – Procurement (2016M-195)
… totaled approximately $175.4 million. Key Findings Not all claims contained sufficient information to allow for … invoices matched the contracts or cooperative bids. Not all purchases were made with preapproved purchase orders. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195