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Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2011 through October 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 1972
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Agencies Bulletin No. 1877
… of this bulletin is to notify agencies of the following maximum contribution limits for employees enrolled in the New … retirement age remains unchanged at $19,500 for a combined maximum total contribution of $39,000.00 for calendar year … Deferred Compensation Plan are affected. Effective Dates Maximum salary contribution limits for the above referenced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Overtime Limits for Tier 5
… $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Willsboro Fire District – Financial Controls (2014M-156)
… officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The Treasurer does not … audit of the Treasurer’s records for the 2013 fiscal year. Key Recommendations Maintain adequate accounting … File the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156DiNapoli Announces Fiscal Stress Scores
… Monitoring System (FSMS). DiNapoli releases fiscal stress scores on municipalities (excluding New York City) twice a year. The latest round of scores announced today identified 19 local governments … patterns of operating deficits and creates fiscal stress scores. The system also evaluates information such as …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… municipalities across the state as fiscally stressed. The list , which includes eight counties, eight cities and 11 … Sixty-one entities have appeared on the fiscal stress list only once during the four-year period; and More than … For access to state and local government spending, public authority financial data and information on 130,000 state …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 95-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … judgments) EDUCATION LAW, §3604(5): Commencing January 1, 1996, adjustments in the amount of State aid to education … Whether the provisions of Education Law 36045b as added by chapter 82 …
https://www.osc.ny.gov/legal-opinions/opinion-95-27State Agencies Bulletin No. 1998
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … make any changes to the FY 2022 Department Budget Table USA rows on or after March 24, 2022 until the April 7, 2022 … make any changes to the FY 2022 Department Budget Table USA rows on or after March 31, 2022 until the April 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionHigher Education – 2022 Financial Condition Report
… the State spent $300 per resident on higher education, ranking 22nd in the nation for higher education spending per …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationMembership Milestones for Police & Fire Retirement System (PFRS) Members
… and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down to see how your … certain job-related death and disability benefits. After 90 days of service credit, you are covered by a non-job-related …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersPerformance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester Childfirst Network (RCN) on its Consolidated Fiscal … Background RCN, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool … To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… disallowances identified by our audit and, if warranted, make the necessary adjustments to the costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Benchmark Family … services and Preschool Integrated Special Class services to 94 children with learning disabilities from school … and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualDefinitions – Contribution Stabilization Program
… the Comptroller. The Actuary determines the present value of current and future retirement benefits based on the … Comptroller on Actuarial Assumptions. The present value of benefits is then compared to the value of the Common Retirement Fund’s assets. The difference …
https://www.osc.ny.gov/retirement/employers/csp/definitionsThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … To determine whether the costs submitted by The Kelberman Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manual