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Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesState Agencies Bulletin No. 1256
… This Legislation authorized the creation of a new Tier VI pension plan that included a Voluntary Defined Contribution Program … by SUNY and TIAA-CREF has been completed on the SUNY website. Questions concerning the required employee and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programFranklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366State Agencies Bulletin No. 1981
… 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the limit … Index of the previous year. Effective Dates Effective Administration paychecks dated January 5, 2022, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Ardsley Union Free School District – Reserve Funds (2015M-348)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … the EBALR. … Ardsley Union Free School District Reserve Funds 2015M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… was to evaluate the accuracy of the District’s accounting for leave time and separation payments for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $62.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mOpinion 90-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to … whenever the latter is absent or unable to act or the office of road commissioner is vacant (see Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 92-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2003-6
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a … 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds to its taxpayers of … longer needed for capital purposes. You state that a fire district created a capital reserve fund in 1973 and annually …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … budgets for its four major operating funds. This resulted in operating surpluses which contributed to a steady increase …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B18-5-8)
… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central … and the Warrensburg Central School District . "In an era of limited resources and increased accountability, it's … written agreements with 10 providers who were paid a total of nearly $395,000 during the audit period. The district used …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-231
… Purpose To notify agencies that employee participation in tax sheltered annuity plans must be suspended while an … Agencies are responsible for end dating payroll deductions in PayServ to suspend an employee’s 403(b) tax sheltered … (EE annuity contrib while on WC) has been developed in the PS Query database for agency use to identify employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesUpstate Medical University's Billing Practices
… insurance carriers are billed timely and that services being provided meet carrier’s “medical necessity” … New York’s only academic medical center, specializes in research and treatment of the most prevalent human … facilities, including its downtown campus location in Syracuse and over 100 specialty clinics. Upstate serves …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the State Finance Law, interest charges should be charged to the same appropriation that was charged on the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionSUNY Bulletin No. SU-305
… fiscal year ending 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be updated to reflect the 2021-22 budget references where appropriations and … Dates Effective Institution paychecks dated 07/01/2021 and Administration paychecks dated 07/07/2021. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-end