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Opinion 2002-14
Concerning a village project to reconstruct a certain stream channel
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, including … share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan The FY 2026 NYS …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsVillage of Suffern – Budget Review (B18-6-4)
… agreements are settled. The tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Other Bulletin No. 58
… listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfState Agencies Bulletin No. 1912
State Agencies Bulletin No 1912
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsEldred Central School District – Budget Review (B4-15-3)
… for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has … the use of unexpended fund balance. … Eldred Central School District Budget Review B4153 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Pulaski Academy and Central School District – Financial Condition (2016M-81)
… two schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted … Benefit Accrued Liability Reserve (EBALR) was overfunded by $1.39 million. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Division of Housing and Community Renewal Bulletin No. DH-118
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-113
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $1,500,000 to liquidate the accumulated deficit in the Town’s general, … complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… office estimates that municipalities should be spending about $3.9 billion annually to keep up with deteriorating … study projected local transportation needs would total about $35 billion through 2030. This would require an average …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Fire Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which is … year, the Company had received approximately $618,000 in revenue, including $535,547 from the Town of Queensbury …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mState Agencies Bulletin No. 1526
… the data: Treat the EmplID as a confidential identifier Do not publish the NYS EmplID on training rosters or sign in sheets that others can see Do not use the NYS EmplID as an ID or a password in any online systems Do not leave printouts with employee data on a shared printer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemState Agencies Bulletin No. 1210
… contains the following data: DeptID EmplID Empl Rcd# Name Earn Code Earns End Date Grade Barg Unit Part Time% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1210-2012-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Agencies Bulletin No. 1283
… on the employee’s paycheck stub. Questions Questions about this bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1283-2013-uniform-cleaning-and-maintenance-allowance-payment-and-clothingWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. … Whitney Point …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m