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City of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Local Government Financial Data Sources
… Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesBrunswick Central School District – Financial Condition (2014M-002)
… Board’s adopted budgets included the appropriation of fund balance during the 2010-11 through 2012-13 fiscal years, the … in that period, therefore not actually using the fund balance to finance operations. The District’s reserves have … adopting budgets that result in the appropriation of fund balance that will not be used. Review the appropriateness of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds … our comments on issues raised in the Town’s response letter. … Determine whether the Town Board Board and Town …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Sweet Home Central School District – Financial Management (2016M-207)
… were realistic and by properly planning for and using fund balance. District officials improperly set aside more than … of appropriations, revenues and appropriated fund balance and reserves. Identify the composition of the funds … and return all other money to unrestricted general fund balance. Properly analyze cash flow periodically throughout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Odessa-Montour Central School District – Financial Condition (2016M-71)
… and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The District does not … reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets that represent the … historical data. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Lowville Academy and Central School District – Financial Condition (2015M-220)
… real property taxes, and the District’s unassigned fund balance has more than doubled as a result. District officials … using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets with realistic estimated of anticipated expenditures and fund balance available for appropriation. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mChittenango Central School District – Financial Management (2016M-294)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … $4.2 million in fund balance should be restricted in the debt service fund. The Board and District official have not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… reasonable estimates for expenditures and use of fund balance in the annual District budget. Even though the amount … historical data. Develop a formal plan to use surplus fund balance while continuing to closely monitoring fund balance levels … Owego Apalachin Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialSchoharie Central School District – Financial Condition (2013M-263)
… the District actually used only $676,000 of the fund balance during this period. Therefore, the District’s actual available fund balance at the close of fiscal year 2012-13 was $2.1 million, … that will not be used. Develop a plan to use surplus fund balance in a manner that benefits District taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Town of Roseboom - Long-Term Planning (2018M-115)
… resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfPine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/pine-valley-35.pdfState Agencies Bulletin No. 2246.1
… information about payments made in a separate check or Direct Deposit. This Bulletin Supersedes Payroll … would like to recover the entire overtime overpayment in a single paycheck, a general comment must be entered stating … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2265
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … evaluated on the day immediately prior to the employee’s retirement effective date and be used to determine the … of automatic processing but, because of a retroactive job change which impacts the employee’s status 06/10/2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonState Agencies Bulletin No. 2266
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the APSU … evaluated on the day immediately prior to the employee’s retirement effective date and be used to determine the … of automatic processing but, because of a retroactive job change which impacts the employee’s status 05/09/2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… or monitored. The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, or an adequate fund balance policy; or developed policies and procedures to … estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. Revise the Town's …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Woodbourne Fire District – Board Oversight (2023M-98)
… realistic budgets or maintain reasonable levels of fund balance.The District’s December 31, 2022 fund balance was enough to fund nearly two and a half years of … investments, procurement, travel and conferences, fund balance, reserves, credit card use and capital assets. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98