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Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… not formally adopt the 2014 budget and the proposed 2014 tax levy exceeded the statutory limit. At the end of 2013, … financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy for the 2015 fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178White Lake Fire District – Budgeting Practices (2013M-156)
… January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, … of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Wellsville Central School District – Financial Management (2017M-159)
… to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. … and Board policy, to reduce any reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159County 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-b6-14-24Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… leave public service before you become eligible to retire. I am joined by a staff of dedicated professionals in my … System and the benefits offered. There are several ways to do this: Read this booklet carefully. Many of your questions … time of your divorce, you and your ex spouse can agree on how your pension benefits should be divided, or you can have …
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
… that make payments outside of the State’s joint custody account. The IRS requires the annual reporting of certain … outside the Statewide Financial System from a sole custody account, the Business Unit is required to ensure it complies … Unit can journal voucher the funds from the sole custody account to the joint custody account. The Business Unit must …
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
… the new law, over one-third of the net tax reductions in calendar year 2027 will be for those with incomes over … in scope. New deductions for seniors, tip income, overtime pay, and interest on new car loans are in effect only for tax … of the jobs in New York are in occupations, such as wait staff, bartenders, personal care workers, delivery drivers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesOpinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Agencies Bulletin No. 985
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … Employees Eligible employees in Bargaining Units 06, 46 and 66 Effective Date(s) 3/25/10 Institution - Paychecks … of 2008, Article 8, Section 131.6 of the Civil Service Law and the Division of the Budget Bulletin D-1127 issued 3/11/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeViewing Your GASB Report – Governmental Accounting Standards Board
… Online. From Account Homepage, click Access Billing Dashboard button. After choosing location code and retirement … are available). Your report can be generated as a PDF or Excel file, which you can save or print. Only employees with … the Billing Security Role are able to access the Billing Dashboard. Your Security Administrator assigns this role to …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportLocal Government Financial Data Release Dates
… year) Villages March 31 School Districts March 31 Towns September 30 Counties September 30 Cities September 30 Fire Districts September 30 These data sets are …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesDiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and … for all counties, towns and the majority of cities in New York. Last year, 47 of these entities were considered in … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesCollection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires … then annually submit a report of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualCity of Long Beach - Budget Review (B19-7-4)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4State Agencies Bulletin No. 1445
… All emails must contain at a minimum the Employee ID # and a legible and accurate spelling of the Employee … immediately, do not submit the Employee’s Social Security number, in part or whole. Depending upon the type of request, … and a Registrar’s letter if the employee is a full-time student. Agencies must complete the Form AC3206 process by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsDiNapoli Releases Executive Budget Report
… will present challenges to ongoing economic growth and fiscal stability. The state faces prolonged inflation, rising federal interest rates and the end of federal relief aid that was instrumental in … of $5.7 billion in SFY 2024-25, $9 billion in SFY 2025-26, and $7.5 billion in SFY 2026-27. The gaps result from reduced …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… FBIC Automation Overview New York State pays Fringe Benefit and Indirect Costs (FBIC), as they are incurred and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds using established rates. A … New York State pays Fringe Benefit and Indirect Costs FBIC as they are incurred and subsequently …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationReporting of Billboard Income (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial report Reporting of Billboard Income 2011N2
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… pension at the earliest possible date, file a retirement application within 90 days before you first become eligible. If we receive your retirement application after you first become eligible, your vested retirement is effective the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filing