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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Woodridge – Financial Condition (2013M-172)
… annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key Findings The Village is in better … in monitoring and controlling the budget throughout the year to prevent deterioration in the Village’s financial … reports to monitor and control the budget throughout the year and perform budget transfers in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172DiNapoli: Local Sales Tax Collections Up 3% in November
… totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting for 61.5% of the … growth in November was a bit stronger compared to the 1.9% year-to-date increase,” DiNapoli said. “New York City’s …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberMaine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14DiNapoli Announces Latest Fiscal Stress Scores
… with fiscal years ending on Dec. 31, 2015. In New York, all counties and towns, 44 cities and 10 villages … information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresVI.I Overview – VI. Budgets
… transfer journals allow for the interchange, transfer, or suballocation of budget authority within, and between State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewState Agencies Bulletin No. 1159
… Purpose To inform agencies of new earnings codes and procedures for repaying compensation taken by the Deficit Reduction Plans to employees in the bargaining units listed below who leave State service. … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletins B-1193 issued August …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesDiNapoli Releases Report on SFY 2024-25 Financial Plan
… New York’s financial outlook is in a relatively stable position, but continues to have a … Enacted Budget Financial Plan. DiNapoli says action is needed to align projected state spending with revenues and … With the state in a relatively stable position, now is the time to be strategic in managing the budget to better …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planMember Contributions
… Online . To view contribution rates for State Fiscal Year 2026-27 (April 1, 2026–March 31, 2027): Sign in to Retirement … full-time. Once they have been a member for more than two full State fiscal years (April 1–March 31), their … the Election to Make Voluntary Contributions (RS5379) form . File the election form with their payroll office. Your …
https://www.osc.ny.gov/retirement/employers/member-contributionsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
Information about the Legislative and Executive Retirement Plan For Tier 1 and 2 Members Section 80a
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… and filing requirements, as well as lien processing for those Business Units that make payments outside of the … return), and a copy must be filed with the IRS. For a list of payments subject to IRS reporting, please see … XII, Section 10.C . Process and Document Preparation: For Online Business Units, the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… enacted under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … enacted under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesWhite Lake Fire District – Budgeting Practices (2013M-156)
… general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not properly developed its … budgets with these trends in mind. Throughout the fiscal year, the Board did not monitor budget performance or adjust … and expenditures. Monitor the budget throughout the year and amend budget lines before appropriations exceed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156City of Amsterdam – Records and Reports (2013M-266)
… June 30 and the City generally prepares and files its AUD in conjunction with the annual independent audit of the … independent audit, or filed the annual update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual … at year end. Initiate the independent audit and file the AUD in a timely manner. Attend training and refer to the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266County of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wellsville Central School District – Financial Management (2017M-159)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 million. Key Findings Although the Board appropriated fund balance each year to help finance the budget, none of it was needed … and District officials overestimated appropriations each year. The District’s unrestricted fund balance has exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Putnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial conditions for the period … Key Findings District officials used surplus funds to increase reserves and the debt service fund each year. … District officials did not use these restricted funds to pay for reserve and debt service related obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Skaneateles Central School District – Records and Reports (2015M-154)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. Key Findings Business … statements for the first 5 months of the 2014-15 fiscal year. The District routinely relied on transactions that have … that interfund loans were repaid by the end of the fiscal year in which they were advanced. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Tri-Valley Central School District – Budgeting (2014M-094)
… District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt … increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… could improve its billing and collection procedures. As of June 30, 2013, the District had approximately $2.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financial