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DiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentState Agencies Bulletin No. 1284
… to the GOER Memorandums dated 11/14/13, Article 49.1 of the 2011-16 CSEA Operational Services Unit (BU03) Agreement and Articles 49.1 and 49.2 of the 2011-16 CSEA Institutional Services Unit (BU04) … Clothing Allowance The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04DiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… to a report on MTA’s financial outlook released today by New York State Comptroller Thomas P. DiNapoli. “The serious … is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenState Agencies Bulletin No. 1344
… York and the Public Employees Federation (PEF), employees with peace officer status shall be eligible to receive an … Health and Safety Committee and shall run concurrently with State fiscal years. A memorandum dated 10/01/14 from the … the Professional, Scientific and Technical Services Unit with peace officer status under Section 2.10 of the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1344-2013-2014-pilot-firearms-training-and-safety-incentive-program-paymentDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… in New York with punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a … the enacted state budget leaves greater uncertainty for school districts, health care providers and local governments … requirements to provide more frequent and more detailed public updates on fiscal developments, including monthly …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to New York businesses trying to survive through this public health and economic crisis. We are continuing to look … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionWainscott Common School District - Financial Condition (2018M-237)
… approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded … budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 through … our comments on issues raised in the District’s response letter. … Determine whether the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Springs Union Free School District - Payroll (2018M-222)
… Union Free School District (District) employees received the salaries and accrued leave to which they were entitled. … request leave and periodic review and reconciliation of the records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBrookfield Central School District – Claims Audit Process (2018M-6)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, 2017. … has approximately 235 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Tapestry Charter School – Procurement (2017M-203)
… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods … Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers … between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersHighland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Highland …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8The Academy Charter School - Credit Card Expeditures (2019M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School … tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Margaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Fire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationBorrowing Against Your Contributions – State Police Plan
… against your contributions: You must be in active service and have at least one year of member service credit. You must … outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through … only once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully insured in case …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0