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Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Lyme Central School District – Financial Management (2024M-87)
… budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. Appropriated fund … surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Opinion 2001-11
… -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant … and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL … fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2004-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary interests in Washington. …
https://www.osc.ny.gov/reports/finance/2018-fcrLeaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: … Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absencePatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Chenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Village of Mayfield – Water and Sewer Operations (2017M-28)
… in Fulton County and has a population of approximately 800. The Village is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Beacon City School District – Budget Review (B6-14-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17