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II.3.B Establish Control – II. New York State Financial Accounting
… Comptroller will establish appropriation and segregation control records based on the enacted legislation. These control records assure that no more than the amount … Comptroller will establish appropriation and segregation control records based on the enacted legislation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlNew Rochelle City School District – Financial Condition (2013M-377)
… of July 1, 2010 through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools … New Rochelle City School District Financial Condition 2013M377 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Plattekill Library – Budgeting Practices (2017M-95)
… one-time expenditures, funding needed reserves or reducing property taxes. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Waterloo Central School District - Financial Condition Management (2019M-137)
… for one-time expenditures, paying down debt or reducing property taxes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Total Receipts – 2021 Financial Condition Report
… Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending reductions, … that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTotal Receipts – 2023 Financial Condition Report
… Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending reductions, … that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending reductions, … that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsDiNapoli: State Pension Fund Value $206.9 Billion
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The Fund … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Fund earned an estimated …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … OTHER FINANCING SOURCES (USES): Proceeds of refunding bonds 38,045,000 38,045,000 Proceeds of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Brentwood Public Library – Leave Accruals (2018M-26)
… leave more than his collective bargaining agreement (CBA) allowed. Key Recommendations Develop and implement … employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Town of Union Vale – Procurement and Information Technology (2017M-172)
… was to determine whether Town officials procured goods and services in accordance with Town policy and applicable laws and ensured the Town’s information technology (IT) systems … Town of Union Vale Procurement and Information Technology 2017M172 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, … portion of its fund balance for its future OPEB liability to ensure the amount of the unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Cost-Saving Ideas: Justice Court Consolidation Process
… File Resolution/Petition with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint Resolution … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processCUNY Bulletin No. CU-395
… the following titles: Title New Biweekly Deduction Amount Assistant Chief Architect $34.30 Assistant Chief Engineer $34.30 College Graphics Designer … $34.30 University Architectural Intern $30.30 University Assistant Architect $34.30 University Assistant Engineer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeAmagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91NYS Common Retirement Fund Reports Third Quarter Results
… in the markets to close out 2019 boosted the Fund’s returns in its third quarter,” DiNapoli said. “Volatility … mortgages (23.9 percent), private equity (9.4 percent), real estate and real assets (8.6 percent) and absolute return … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-results