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Village of Whitney Point – Cash Disbursements (2013M-69)
Village of Whitney Point Cash Disbursements 2013M69
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
… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic expansion continued to generate overall job growth through most of the fiscal … significantly impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 …
https://www.osc.ny.gov/reports/finance/2020-fcrTown of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Review of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfOpinion 98-16
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… Thomas P. DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his … DiNapoli evaluated all non-calendar year local governments and designated one city and two villages in “moderate fiscal stress” and eight … Thomas P DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: 59 School Districts in Fiscal Stress
… stress in many school districts has declined, especially for those in the most severe condition,” said DiNapoli. … monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant … of 40 percentage points or more in their fiscal stress score. DiNapoli’s report also highlighted: Regions with the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… society. The COVID-19 pandemic highlighted the importance of having broadband internet connections at home, as stay-at-home orders required millions of New Yorkers to participate in remote learning and work. … and ranks second in the country for the share of population with access to basic broadband speeds. However, …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – New Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitDiNapoli: 82 School Districts in Fiscal Stress
… years,” said DiNapoli. “A few have remained in stress for the entire period and we’re watching closely to see if … the monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant … in fiscal stress for two years in a row, received a score of 98.3 percent, the highest score ever recorded for a …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressVillage 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-b18-6-2Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be … dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, for some members employed by New York State, the maximum is …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379