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Justice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… districts received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. … sizeable differences in how school districts are using the funds. The New York City Department of Education plans to use … (Las Vegas) have allotted from 0.4% to 17.1% of their funds for early childhood programs. Spending for Pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… move our state forward, while renewing his commitment to hold the line on spending. "The state is in a stronger fiscal …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … benefit to their ex-spouse in the event of the member’s death; An ex-spouse may be entitled to a portion of a …
https://www.osc.ny.gov/retirement/members/divorce/overviewPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … PLS was taken. NYSLRS will use a hypothetical calculation to determine the ex-spouse’s share to avoid reductions resulting from the member’s PLS election. …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementDiNapoli: School District Tax Levy Cap Below 2 Percent
… 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today … starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentComptroller DiNapoli Releases School Audits
… not have any written procedures outlining how user access rights should be established or modified. In addition, the … job duties. Liverpool Central School District – Employee Compensation and Benefits (Onondaga County) District … have taken appropriate action to ensure the accuracy of compensation and benefits provided to employees. In addition, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Town of Ashland – Long-Term Planning (2024M-114)
… [read complete report – pdf] Audit Objective Determine whether Town of … or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress … (FSMS) has been alerting communities across New York State of the fiscal challenges their local governments are facing. … stress. Below is an interactive map showing the percentage of municipalities that received a fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsVillage of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Chittenango Central School District – Financial Management (2016M-294)
… schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294State Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried … the employee was eligible for the earnings. Put "0" (zero) in the Annual Addl Earnings. The system will not calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorLowville Academy and Central School District – Financial Condition (2015M-220)
… one school with approximately 1,400 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mSagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases School District Audits
… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Benefits Advisement Services for Individuals With Disabilities Seeking Employment
… findings and recommendation related to benefits advisement in the New York State Employment First Commission report. The … so individuals with disabilities could better assess how work would impact their benefits, and developing a life … individuals working with an employment services provider, many individuals with disabilities who would likely benefit …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employment