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Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … that a postdated check is not a "sum of money" within the meaning of sections 35 and 37 of the Town Law until the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Agencies Bulletin No. 868
… Purpose To provide agencies with content information for the 2008 Form W-2 Background … wage, income and benefit information. 2008 Form W-2 Content 2008 Form W-2s will include earnings paid in … To provide agencies with content information for the 2008 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008DiNapoli: State's Fiscal Outlook Declines
… of funds were used for public health and safety payroll, and more than half (almost $4 billion) was for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the … the internal controls over the payment process as a basis for that certification. To the extent feasible, separation of … Title 2 Chapter I Part 66 of the New York Codes Rules and Regulations requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli Releases Analysis of State Financial Plan
… the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy … SFY 2022-23, increasing to $115.8 billion by SFY 2026-27, for an average annual growth of 4.8%. General Fund receipts … Fund spending reflects continuing temporary funding for pandemic recovery and the health care and direct care …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planDiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… to shelters. These low-barrier options are meant to be a transitional first step toward more stable, independent … teams referred to placement into permanent housing, transitional housing, or other settings; and 3) the average … outreach. The number of people placed into permanent or transitional housing has increased by more than 400% from …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialSagaponack Common School District - Fund Balance Management (2018M-53)
… $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has not … and used. Adopt annual budgets with appropriations that are realistic and based on historical trends or other known … reserves to determine whether the balances restricted are necessary and reasonable, and use excess amounts in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53West Niles Fire Company – Financial Activities (2017M-205)
… for cash receipts, cash disbursements and fundraising events or adopt a code of ethics as required by New York … for cash receipts, cash disbursements and fundraising events; ensure that all receipts are deposited intact; and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial … financial reports with OSC within 60 days following the close of each fiscal year, as required by law, and ensure …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Olean – Budget Review (B1-14-1)
… revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. … Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the … the corrected debt schedule. Adjust the budget to include court security personnel costs. Ensure that the potential …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Challenging a Determination – State Police Plan
… on the top right of your page, then follow the prompts. By email: Email the Hearing Administration … hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationCity of New Rochelle – Financial Condition (2014M-158)
… City’s budgeted appropriations for the 2014 fiscal year are approximately $118 million. Key Findings The City … other funds." As a result, the City’s financial statements are not as informative as they could be. Key Recommendations … funds to ensure that the deficits in these funds are eliminated. Establish and use cash account codes to …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Agencies Bulletin No. 1494
… (Deduction Code 209 ) is based on the employee's current grade or equated grade. For non-graded employees whose positions are not … If the salary is less than or equal to the hiring rate of Grade 622 then the lower rate dues will be taken. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programAndover Central School District - Financial Management (2018M-145)
… was within the statutory limit each year. When these funds are added back to the general fund, recalculated unrestricted … each year by 12 to 14 percentage points. Reserve funds are generally not being used as intended. 1 Three reserves are overfunded and one reserve appears to be unneeded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGlens Falls Common School District – Financial Condition (2015M-66)
… Key Recommendations Develop and adopt budgets that are structurally balanced and appropriate fund balance only in amounts that are necessary and reasonable. Monitor the District’s use of … other funding sources that can be used if these moneys are no longer available to fund operations. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… of enabling the School to engage in what are essentially commercial ventures. We question whether the Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Contract with Daytop Village, Inc. (Follow-Up)
… Background The Office of Alcoholism and Substance Abuse Services (OASAS) oversees programs for preventing and … under contracts administered by OASAS. One such contract is with Daytop Village, Inc. (Daytop), under which OASAS paid … its fiscal responsibilities under the contract and as a result, OASAS paid Daytop $11.5 million more than it was …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-follow