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Fund Financial Data – 2023 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … due to the implementation of GASB Statement No. 84, Fiduciary Activities, and an immaterial correction related …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataUtica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials … the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of 2012-13, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … the bulk of holiday spending is expected to be reflected in December collections, November collections may have …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberState Agencies Bulletin No. 1858.1
… supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that remain uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksTown of East Fishkill –Financial Condition (2014M-139)
… and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled $19.9 … did not effectively monitor the budgets throughout the year and did not require the Town Comptroller to present … tax base from the sewer fund. As of the end of fiscal year 2013, the sewer fund owed the general fund $406,579. The …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Hancock Central School District – Financial Condition (2013M-187)
… comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget is approximately $10 … exceed the statutory maximum of 4 percent of the ensuing year’s budget for those same fiscal years. To reduce the … more conservative in its budgeting practices for fiscal year 2011-12 and 2012-13 and reduced its unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187DiNapoli Releases October State Cash Report
… Year-to-date state tax collections of $38.4 billion were $14.4 … billion compared to the previous year, primarily because of settlement revenues. Tax collections through the first …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportOpinion 98-16
… a school district to establish a reserve fund for the payment of judgments and claims in tax certiorari proceedings … to such reserve fund which are not expended for the payment of judgments or claims arising out of such tax … of the phrase "on or before" in connection with the payment of moneys is that the money must be paid immediately …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… year ending on May 31, based on self-reported data for 2021. The scores also cover the 17 cities with non-calendar …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesState Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier 6 members of NYCTRS … (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … NYCBERS, NYCERS, PFRS, NYSTRS or NYSERS Effective Date(s) Institution Paychecks dated June 20, 2019 Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsVillage of Tuckahoe – Financial Condition (2015M-88)
… for three budget modifications implemented during 2012-13, no other budget modifications were implemented for 2012-13 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Sidney – Budget Review (B4-15-18)
… hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-692020 Financial Condition Report – 2020 Financial Condition Report
… finally ending in February, as the COVID-19 pandemic forced severe limits on business activity and significantly impacted the State’s …
https://www.osc.ny.gov/reports/finance/2020-fcrDiNapoli Finds Slow Property Tax Growth for Local Governments
… is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: 82 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … the monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressOpinion 88-45
… You state that a bank has offered to lend the county money pursuant to the following terms and conditions. Under …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Wall Street Profits Up in 2016
… in. The estimate does not include stock options or other forms of deferred compensation for which taxes have not been …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Local Government – 2023 Financial Condition Report
… in LFY 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with … increasing at an average annual rate of 2.6 percent from LFYs 2011 to 2021, higher than the rate of growth in … who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum payments in the summer …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 2001-2
… require accumulation of more than fifty points in a calendar year in order for a firefighter to be credited with … shall be credited under a service award program for each calendar year after establishment of the program in which an … to alter this fifty point threshold. Therefore, in any calendar year in which an eligible, active volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2