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XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations

… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget … amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due to … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget …

Avoca Central School District – Payroll (2025M-14)

… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials … for entering and adjusting employee salary, pay rates and hours worked into the financial software, as well as …

Contract Advisory No. 16

… contract and subject to OCS approval, the agency assigned OC number used to obtain OSC approval should be entered in …

Tully Central School District – Financial Management (2016M-359)

Tully Central School District Financial Management 2016M359

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …

Groton Central School District – Financial Management (2014M-288)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other …

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable … charter. The software collection system should account for all receipt numbers. Users’ access to the software …

Town of Wolcott – Financial Management (2020M-131)

… adopt a multiyear financial and capital plan including a formal detailed plan for reserves. Town officials agreed with …

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …

Pembroke Central School District - Investment Program (2023M-130)

… (District) officials developed and managed a comprehensive investment program.  Key Findings  District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …

Real Property Tax Cap - School Districts Guidance

… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …

One-Year FAS – Career Plan

… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

One-Year FAS – New Career Plan

… If your employer has adopted this benefit, your retirement will be … preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of … in the calculation of the one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 …

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular … the total amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular … the total amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

One-Year FAS – Police and Fire Plan

… calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular … the total amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

Tax Cap Compliance

Find information on Tax Cap Compliance below

Maine Endwell Central School District – Budget Review (B4-13-14)

… review was to determine whether the significant revenue and expenditure projections in the District’s proposed budget … Based on our review, individual significant revenue and expenditure projections in the proposed budget appear …