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Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the … did not have proper documentation for establishing and using two of the District’s four reserve funds. Key … based on historical trends or other identified analyses, and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Pomona – Financial Condition (2015M-272)
… Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal … Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal stress. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Farmingdale Union Free School District – Financial Condition (2016M-235)
… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million … actual needs, based on available current information and historical data, and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Brunswick Central School District – Financial Condition (2014M-002)
… the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 … the balances would be used. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Suffern – Budget Review (B23-6-2)
… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable … amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCity of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Travel Advisory No. 17
… reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another agency … provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and the agency are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37DiNapoli: Local Sales Tax Collections Up 3.8% in August
… totaled $1.85 billion for the month, up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, after being flat in July,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… seven members appointed by the Chenango County Legislature and responsible for CCIDA’s general management and financial and operational affairs. Commerce Chenango, Inc. (Commerce) …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOpinion 93-14
… 59 Misc 2d 540, 299 NYS2d 1007; In re Assessment of Water Tax In Water District No. 3 of the Town ofNiskayuna, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 2002-9
… No. 3 v Board of Education, Central High School No. 3 Nassau County , 34 AD2d 351, 312 NYS2d 252) and, generally, has been … , 135 Misc 2d 548, 515 NYS2d 956; cf . NYPIRG v Broome County R.R.A. , 189 AD2d 1079, 592 NYS2d 883; see also 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2007-6
… which supported” the original salary provisions (Budget Report, Bill Jacket, L 1999, ch 443; see also Senate …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 92-1
… for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the … of retained percentages. (4) The fiscal officer of the municipality, or a designated bank or trust company, is … to collect all interest on the securities deposited and pay it to the contractor. A reasonable fee may be imposed on …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2008-5
… is made for such payment in the contract ( see e.g . 24 Op St Comp No. 68-515, at 512 [1968]). Except for the … at 46; 1975 Ops St Comp No. 75-75; 1960 Ops St Comp No. 60-799). Moreover, once the money has been paid over to the … to the fire company under contracts entered into on or after that date. 2 We believe the audit requirement in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5SUNY Bulletin No. SU-153
… Purpose To provide instructions for processing Discretionary Lump Sum Payments. Affected … , ANN , BIW , CAL , CYF and CYP Effective Date(s) Payments for the Fall Semester may be made beginning in Administration … Pay Period 18L, paychecks dated December 24, 2008 Payments for the Spring Semester may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-153-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2008State Agencies Bulletin No. 1719
… the chart of accounts strings mapped to the Position Pools in PayServ Affected Employees All employee records will be … SUNY (except Agency Code 28990) and CUNY Background In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… DiNapoli said. “The sharp revenue declines in December and January, however, remind us to take nothing for granted. With expectations of a slowing economy and ongoing concerns regarding federal fiscal policies, a … slump is essential.” All Funds tax receipts in December and January were a combined $3.2 billion below the earlier …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19CUNY Bulletin No. CU-123
… the same. The remaining instructions are broken down into two sections; the first for annuity contributions only, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-123-contribution-status-change-tier-3-and-tier-4-members-nycers