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Opinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time … as used in General Municipal Law, §109-b(6)(c) in connection with the "115% limitation" contained in that … may be contracted by a municipality, school district or fire district (see also State Constitution, art VIII, §4). …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… State Comptroller Thomas P. DiNapoli today announced that 10 villages and two cities were designated in fiscal stress … their financial outlook for years down the road.” The latest round of fiscal scores evaluated local governments … … State Comptroller Thomas P DiNapoli today announced that 10 villages and two cities were designated in fiscal stress …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … and is required to use the rest by the end of 2024. Revenue actions including increases to top personal income … the cap meaningless. In the coming weeks, the state Division of Budget will release an updated financial plan for …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetArea #8 – Online Banking – Information Technology Governance
… processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking … to input their username and password, which are collected for malicious use. A key logger collects login information, … is most effective against cyberattacks. A best practice for protecting IT systems, information and local government …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingFinancial Condition and Outlook
… financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookSUNY Bulletin No. SU-339
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 … years of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier of the … Elect Date – Enter 01/02/2020 Please note that this query is not yet available. This bulletin will be updated with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details on State … New York State Education Department (NYSED) in November 2023 to correct an identified error. However, officials did … BOCES aid claimed for approved aidable services during the 2023-24 fiscal year. As a result, two component districts did …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Rye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfMarion Central School District – Procurement (2022M-3)
Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marion-2022-3.pdfSchool District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdfHolley Central School District - Procurement (2019M-7)
Determine whether District officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/holley.pdfSummary of Inventory Counts by School
List of School-Based Health Centers and thieir inventory of medications and medical supplies.
https://www.osc.ny.gov/files/press/pdf/school-inventory.pdfSchool District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfStatistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt … sanitary sewer debt from their constitutional debt limits. How to Apply for Exclusion of Self-Liquidating Debt (1995) - …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… and needed reserves or reduce District property taxes. Ensure that student treasurers and advisors properly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the … The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… one-time expenditures, pay off debt or reduce property taxes. … Middletown Enlarged City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… agreed with our recommendations and indicated they are in the process of taking corrective action. … Wyandanch Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCompliance With State Arts Education Requirements (Follow-Up)
… there was a material risk that students throughout the NYC public high school system might not have obtained a …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-follow