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Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) … an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1614
… of the income code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees Non-Resident Aliens (NRAs) working in the U.S who have income subject to withholding Background Non-Resident Aliens (NRA) working in the U.S are taxed based on tax treaties and types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataComptroller DiNapoli Releases School District Audits
… Disbursements (Erie County) The board has not appointed a claims auditor to audit claims before payment as required … approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using … clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0City of Yonkers – Budget Review (B18-6-7)
… overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt and interest costs if it issues debt for these special projects. The City’s adopted budget does …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Westmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … and the City of Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your … reduction would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanState Police Bulletin No. SP-178
… Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … an increase to the biweekly cap from $42.12 to $48.92 and the annual cap from $1,095.00 to $1,272.00. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceTown of Deerpark – Budget Review (B17-6-17)
… five years, from $898,669 to $1,459,107 (62 percent). This is a result of overestimating expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17State Agencies Bulletin No. 1299
… Pursuant to Federal Uniformed Services Employment and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military Law, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localState Police Bulletin No. SP-188
… Purpose To notify the agency of a modification to Deduction Code 302. Affected Employees Employees in … To notify the agency of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceTown of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Union-Endicott Central School District – Financial Management (2016M-100)
… of fund balance that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100PUC Achieve Charter School – Board Oversight (2016M-316)
… condition. Actively monitor the adopted budget and approve all budget transfers and modifications as necessary. Consult …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pembroke Central School District – Financial Management (2016M-31)
… appropriations in the adopted budgets and did not use all of the annually appropriated fund balance toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398