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Schuylerville Central School District – Fund Balance (2016M-113)
… fund balance is in compliance with the statutory limits and reduce the amount of unrestricted fund balance in a … District residents. Develop a plan for the future funding and use of reserve funds and ensure amounts reserved are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Appendix B — Travel References – Travel and Conference Expense Management
… for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for "ST-129") …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesPleasantville Union Free School District – Financial Condition (2015M-311)
… 2010-11 through 2014-15 that overestimated appropriations and that appropriated fund balance that was not used to fund … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Establish … a clear intent or plan regarding the future purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Town of Webb Union Free School District – Fund Balance (2016M-140)
… 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Niagara Falls City School District – Fuel Accountability (2015M-178)
… period July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara … Niagara Falls City School District Fuel Accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178City of Long Beach – Budget Review (B23-7-3)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Suffern – Budget Review (B17-6-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which … was approximately $29.8 million. Key Findings The Board and District officials did not develop reasonable budgets or … compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneva Housing Authority – Cash Receipts (2015M-160)
… approximately $3.2 million. Key Findings Cash receipt duties were not adequately segregated and compensating … procedures for cash receipts that properly segregate job duties or provide additional management oversight of the … those functions necessary for employees to perform their job duties. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Mid-Hudson Library System – Procurement (2016M-261)
… regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is governed by a … for purchases below the competitive bidding threshold, and purchases of goods and services not subject to competitive bidding, on behalf of …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… second (Gbps) for primary Internet service at its middle and elementary schools. 500 Mbps, with the ability to burst … (IT) department personnel monitored bandwidth usage and provided a system for users to submit Internet … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students. For 2017-18, the … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town pursuant to … The Department is governed by a Department President and a five-member Board of Trustees. Expenses for the 2013 … as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department revenues into its own bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Agencies Bulletin No. 1113
… An additional deferment is available to employees age 50 and over. These employees can defer up to $5,500 in addition … cannot choose to have both the “Retirement Catch-Up” and the “50 and Over Catch-Up” additional amounts deferred in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012Federal Receipts – Federal Funding and New York
… receipts grew after the onset of the Great Recession and sharply during the COVID-19 pandemic. Beginning in SFY … relief assistance plus $12.8 billion from the State and Local Fiscal Recovery Fund was expected to flow through … Funds: Combined Statement of Cash Receipts, Disbursements and Changes in Fund Balances; Exhibit A; New York State …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsState Police Bulletin No. SP-42
… the 2001-2002 payment. Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment … pay period 5L/6C dated June 20, 2001 Contract Provision and Eligibility Criteria Chapter 8 of the Laws of 2001 … as salary for retirement purposes. Payroll Register and Employees Check/Advice The earn code SGB will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeState Agencies Bulletin No. 1585
… taxable Background Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS (SS/Medicare … for Employees with a FICA Tax Deficiency) and CU-547 (New Repayment Rate for Deduction Code 582 CUNY (SS/Medicare … of the deficiency, the amount owed, and the start date of repayment. Agency Actions Agencies are to run the NPAY776 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 1216
… An additional deferment is available to employees age 50 and over. These employees can defer up to $5,500 in addition … cannot choose to have both the “Retirement Catch-Up” and the “50 and Over Catch-Up” additional amounts deferred in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013