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Opinion 92-8
… LOCAL FINANCE LAW, §§10.00(a), 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with the State Comptroller the … costs of local highway and bridge projects (see L 1991, ch 329, §15[g], added L 1991, ch 330, §9; Public Authorities …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 2000-10
… designated by this act for such appropriation until a certificate of approval of availability has been issued by … as follows: The director of the budget shall not issue any certificate of approval of availability until: (a) the county … of the appropriation made in chapter 11 of the act until a certificate of approval of availability had been issued by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli Urges Focus on Addressing Rural Challenges
… today released a report examining demographic, economic and quality of living trends in 10 rural counties in New York … residents, a shrinking labor force, as well as challenges with housing availability and access to health care, food and broadband. The counties …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesPayroll Improvement Project Bulletin No. PIP-008
… New EmplIDs may not be reserved from March 5 through March 16, 2021. EmplIDs that were reserved before March 5 but not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92DiNapoli: 26 School Districts in Fiscal Stress
… that were classified in "significant stress" were East Aurora (Erie County) and Eldred (Sullivan). The seven … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For a copy of the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… has been actually spent on their target purposes each year. “New York state offers many worthy causes for income … why spending from the funds is lagging.” In State Fiscal Year (SFY) 2022-23, contributions to the state’s PIT … funds has declined over time. In SFY 1983-84, the first year a tax check-off option appeared, there were over 344,000 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostCUNY Bulletin No. CU-717
… and Hourly PSC employees in Bargaining Units AJ, GA, PC, TC, T8, CA, CB, and CE who meet the eligibility criteria … the CUNY University Office of Labor Relations. OSC Actions Group A Pay Basis Annual With Steps OSC will automatically … Group B title. Job Code Title 015942 Research Assoc 015993 Medical Prof Basic Sciences 015994 Assoc Med Prof Basic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background ACDS, a not-for-profit … special education services. During the 2013-14 school year, ACDS provided four SED-funded, rate-based preschool … must comply with the provisions in the RCM. For the fiscal year ended June 30, 2014, ACDS reported $4,752,257 in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal Report (CFR) … To determine whether costs reported by Hagedorn Little Village School on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Hear 2 Learn is a … from birth through age five. During the 2012-13 school year, Hear 2 Learn provided Special Education Itinerant … costs must comply with RCM requirements. For the fiscal year ended June 30, 2013, Hear 2 Learn reported approximately …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B6-16-11)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11City of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Town of Clare – Fiscal Stress (2013M-317)
… the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on … resulting in a budget deficit going into the 2012 fiscal year. This has led to a significant reduction in the Town’s … the amount of fund balance that will be available at year end. Appropriate only available fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317State Agencies Bulletin No. 1188
… Unit employees with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … unit member with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law; Assigned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may … have four years and ten months of service credit and you need five years to be vested, your sick leave credit can’t be … retirement benefit calculation. For example, if your pension calculation will improve substantially with 20 years …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveCity of Lockport - Budget Review (B1-16-16)
… requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, we …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16PUC Achieve Charter School – Board Oversight (2016M-316)
… 85 students in grade five during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The local Board … the School’s financial operations. During the first year of operations, revenues fell short of estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly financial reports … with the Office of the State Comptroller since the fiscal year ending December 31, 2010. Key Recommendations Ensure the … Comptroller within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village of Port Chester – Payroll (2017M-115)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 million. Key Findings The … the employees we reviewed carried over vacation leave from year to year, even though it was not permitted by their collective …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Westchester County – Budget Review (B18-6-2)
… in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and expenditure … sales tax and State aid revenues throughout the fiscal year and make any needed budget amendments if revenues fall …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2