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Town of Stanford – Financial Condition (2013M-225)
… These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing year’s … 2012, the Town had $1.3 million of unexpended surplus fund balance, which was projected to remain above 100 percent of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225XII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.G Paying Debt Service – XII. Expenditures
… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 ). About the Program Our initial report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCompliance With Payment Card Industry Standards (Follow-Up)
… a developed information security policy that addressed all of the requirements in the PCI DSS, and the Authority …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followSUNY Bulletin No. SU-261
… employee’s enrollment is complete. Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > Create General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyOpinion 93-3
… 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], 1910.156[b][2], pertaining to federal … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-28
… COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's … was undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act by …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 88-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … original developer having sold out to another developer. No laterals were installed to serve the two unserved … be served. In addition, since the district was formed at no cost to the town, these laterals cannot be constructed …
https://www.osc.ny.gov/legal-opinions/opinion-88-33State Agencies Bulletin No. 1538
… An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in addition … are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1538-deferred-compensation-maximum-contribution-limits-calendar-year-2017State Agencies Bulletin No. 1449
… An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in addition … are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1449-deferred-compensation-maximum-contribution-limits-calendar-year-2016Town of East Hampton – Budget Review (B17-7-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15North Babylon Union Free School District – Financial Condition (2016M-32)
North Babylon Union Free School District Financial Condition 2016M32
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Chenango Valley Central School District – Budget Review (B4-16-5)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. 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/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… the Lisbon Central School District (District) claimed all Medicaid reimbursements to which it was entitled. Key … District officials did not identify students who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover part of the costs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Wheelerville Union Free School District – Fund Balance (2016M-9)
… fund balance is in compliance with statutory limits and the District’s fund balance policy. Develop more … budgeted appropriations based on prior years’ results and anticipated operations. Develop a plan for the future funding and use of the capital reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Greenville Fire District – Investment Program (2023M-106)
… market accounts, which had average available funds for investing of $845,365. Had officials considered other legally … program - legality, safety, liquidity and yield - when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106