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Opinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2State Agencies Bulletin No. 2312
… calculate the charges for the split payroll for Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of … appropriation charges to be used for the following Fiscal Year End payroll allocation percentages are outlined in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1896
… fiscal year ending 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be updated to reflect the 2021-22 budget references where $0 appropriations have been … 21400, 21450 and 21600). Effective Dates Effective as of Institution pay checks dated April 8, 2021 and Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal position in years and was able … of the budget process, have once again appeared in this year’s budget. My concern continues to be for New York to … Financial Plan in the coming weeks. The General Fund’s year-end balance of more than $2.2 billion was $432 million …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year to 52 in 2021 well below the national average of 86 and less than half of what it was in the state in 2010 119 according to an analysis by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackState Agencies Bulletin No. 2092
… of Education Retirement System (NYCBERS) for the 2023 plan year is $19,729.00. Affected Employees Tier 6 members of … Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year based on the Consumer Price Index on December 31 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2301
… of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: Tier 6 members of … Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year based on the Consumer Price Index on December 31 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after fiscal year end. Ensure the past four fiscal year AFRs were prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations were approximately … balanced budgets or monitor the budget during the year. Generally, the Board’s estimates of surplus fund … members did not receive budget status reports during the year. As a result, budget amendments were not made until the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27East Moriches Union Free School District - Budget Review (B7-15-5)
… appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare … appropriations as necessary. Review the appropriation for charter school tuition costs and adjust the budget, if …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Alternate Contribution Stabilization Program
… 57, Part BB, Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) … short-term cash relief for employers by allowing them to amortize a portion of their annual contribution, but then … the year after amortizing under the program, for up to twelve years. Both Contribution Stabilization Programs are …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programState Agencies Bulletin No. 1179
To inform agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments for Seasonal employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOpinion 88-40
… and supervision of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, … how to allocate moneys remaining at the conclusion of each year which are to be returned to each municipality. VILLAGE … A village which has elected to retain a March 1 fiscal year under former Village Law, §117 may change to a June 1 …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Village of Keeseville – Financial Condition (2013M-192)
… Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The … being in fiscal stress at the end of the 2011-12 fiscal year. Specifically, the general, sewer, and water funds had a … balance of only $6,451 at the end of the 2011-12 fiscal year. The operating funds only had a combined cash balance of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were approximately $2.71 million. Key Findings The School entered into a three-year compact agreement with the Foundation in June 2011. All … 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year fee due to the Foundation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348DiNapoli Announces Latest Fiscal Stress Scores
… across the state as fiscally stressed . This year's list, which includes ten counties, six cities and nine … fiscal stress," however, more than doubled over the prior year. "Fewer local governments are considered fiscally … 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 communities. Of the municipalities …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Statement on NYC's 2025 Budget Modification
… City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 billion, primarily reflecting the … as lower pension and debt service spending, in the current year. Business income tax revenue remains strong, as economic …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationCOLA – Child Center of New York
… issued for fiscal years 2013-14. Background Each fiscal year, DOH makes COLA payments to not-for-profit contractors … noncompliant expenses paid outside the applicable budget year. The remaining $7,812 was appropriate and properly … comply with DOH’S COLA guidance for the applicable budget year, including ensuring that expenses claimed are incurred …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkWallkill Central School District – Financial Management (2015M-294)
… Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294General Schedule/Cycle of Data Availability: Financial Data
… tables for each class. Fiscal year end dates generally drive the order in which financial tables become available. …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-data