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Town of Union – Financial Condition (2016M-192)
… for the Town’s 2016 general town-wide, water and sewer funds totaled approximately $4.9 million. Key … meters the Town is billed for are older than five years, and Village officials found that the old meters they tested … the part-town general fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is … three prior years. We calculated the levy limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCity of Batavia – Business Improvement District (2017M-283)
… to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) … County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The … upon benefited properties for improvements, operation and maintenance costs and other services such as advertising …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283State Agencies Bulletin No. 761
… review of employees who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal Revenue … 15 each year. New York State Department of Taxation and Finance regulations require individuals claiming State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingMontauk Union Free School District – Financial Condition (2016M-168)
… plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and reduce property taxes. Ensure that the District’s … balance that will not be used to fund operations. Create and adopt a formal plan that defines objectives for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Bellmore-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-272Brunswick 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)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2City 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
… As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another agency …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population …
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
… must keep in mind sales tax revenues can be volatile and budget cautiously.” In August: New York City’s … $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $945 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustSUNY Bulletin No. SU-123
… in the United States on “F,” “J,” “M” or “Q” visas. In order to report this income separately, OSC has established a … or university. Pay Cycle Institution Extra Lag Position Number One multi-filled Position Number ( see Attachment A ) has been created for each DeptID. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … VIII, §1; GENERAL MUNICIPAL LAW §§103, 104-b, 120-w; TOWN LAW §64(8): A town may not make a gratuitous payment to private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to refuse to permit the withdrawal of retained percentages when proper securities of sufficient market value are …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2008-5
… between the town and the village is required ( see 1990 Op St Comp No. 90-19, at 42). General Municipal Law § 209-d … generally cannot exceed thirty-five per centum. 1 (17 Op St Comp No. 61-28, at 20 [1961]). Since the above-quoted …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5SUNY Bulletin No. SU-153
… Purpose To provide instructions for processing Discretionary Lump Sum … the following transaction on the Time Entry page using the Earn Code DLP (Discretionary LSP-2 Semesters): Earnings Begin …
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
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should not make any changes to the Department Budget Table USA on or after March 21, 2019 until the April 3, 2019 … should not make any changes to the Department Budget Table USA on or after March 28, 2019 until the April 11, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCUNY Bulletin No. CU-123
… status of affected employees. Affected Employees Tier 3 and Tier 4 members of NYCERS with 10 years of membership or … panel. (Path: Go-Compensate Employees-Administer Base Benefits-Use-Retirement Plans-Update/Display All) Enter … in the Certification Letter.) The Benefit Plan, Tier, and Reg Nbr . will remain the same. The remaining …
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