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State Agencies Bulletin No. 925
… severance program payments. Affected Employees Selected full-time CSEA, PEF or M/C employees in Executive Branch … close of business November 11, 2009. Employees must be full-time annual employees on July 1, 2009 and at the time … has expired is required to repay the severance payment in full. OSC Actions OSC has created two (2) new action/reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… the reallocation of unused federal pandemic relief funds and savings initiatives, according to a report released … has recommended a more systematic approach for depositing funds into reserves, which would enhance the city’s fiscal … the reallocation of unused federal pandemic relief funds and savings initiatives according to a report released …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadOpinion 90-50
… projects, the State Comptroller generally requires either a deposit of the requisite funds by the municipality or proof … function found in section 112 of the State Finance Law, what the Comptroller should receive to satisfy the legal … the State's interest in those cases where the municipality does not deposit its estimated share of the project. We …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 billion as forecasted by the Division of the Budget DOB
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of … Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Fairview Fire District – Audit Follow Up (2009M-211-F)
… Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fVillage of Webster – Audit Follow Up (2012M-110-F)
… has approximately 5,400 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fDuanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67State Agencies Bulletin No. 1083
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 CSEA Deficit Reduction Plan. … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … 11L/12C, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceOpinion 88-19
… in the opinion. ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private … landfill) TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill … you inquire whether the town can accept a gift of money from the citizens group to help defray legal expenses. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… agencies must notify BSAO - Cash Management Unit via email at [email protected] . The bank name and bank account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer … $774,127 during the first three weeks of January 2016 but remitted these collections to the Supervisor between four …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Camden Central School District – Financial Condition (2016M-51)
… District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna … approximately $51.2 million. Key Findings The Board did not develop reasonable budgets. The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Starpoint Central School District – Financial Condition (2015M-266)
… The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools … The Board has consistently overestimated appropriations in its adopted budgets. The District maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Clymer Central School District – Financial Management (2016M-187)
… School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… consistent subsidies from the general fund, including: the airport, two entertainment venues, the nursing home and the …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8