Search
Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is … the year because the Supervisor does not maintain accounting records in a timely manner. As of December 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77LaFargeville Central School District – Financial Condition (2016M-216)
… did not use any of the appropriated fund balance. The Business Manager has developed a long-term planning model …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Jericho Union Free School District – Financial Management (2016M-328)
… our audit period (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June … years. However, the District budgeted for and paid the debt-related principal and interest from the general fund … expenditure trends or other identified analysis. Use the debt service fund money to make debt service payments in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The … and appropriations. While recognizing that the actual results of the District’s operations were reasonably close to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84County of Putnam – Recreation and Golf Course Collections (2024M-50)
… not maintain records supporting the Department’s fiscal year 2022 collections. As a result, neither we nor County … were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Avon Central School District – Financial Management (2024M-75)
… by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … contracts that meet the criteria described above for the 2025-26 State Fiscal Year: There are currently no contracts … Records Access Officer. See our FOIL page to learn how. Prior QPSC Listings FY 2024-25 FY 2023-24 FY 2022-23 FY …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 2002-2
… impact on the manner in which the programs are treated for tax purposes (see, gen., 26 USC §457[e][11]). Accordingly, in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… impact on the manner in which the programs are treated for tax purposes (see, gen., 26 USC §457[e][11]). Accordingly, in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Fiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfLocal Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-not-filed.pdfDivision of Housing and Community Renewal Bulletin No. DH-121
… agencies of OSC’s automatic processing of the October 2022 DC 37 RRSU LLS payment and provide instructions for … Chapter 60 of the Laws of 2022, which implemented the 2021-2023 Agreement between the State of New York and DC 37, … in separate paychecks dated 10/26/2022 (Administration Pay Period 14L). Due to the issues surrounding COVID-19, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… settlements and higher than expected revenues will help New York end the fiscal year with its largest balance in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionState Agencies Bulletin No. 1284
… and are not included in the calculation of overtime. Tax Information The Work Related Clothing Allowance and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04Opinion 92-49
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49State Agencies Bulletin No. 940
… Purpose To explain the procedures for processing the Work Related … Maintenance Allowance for Bargaining Unit 04, pursuant to Article 49 of the OSU 2007-2011 Agreement and Articles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/940-2009-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 1122
… Purpose To explain the procedures for processing the Work Related … dated 2/1/12 (Administration) Background Pursuant to the GOER Memorandum dated 12/20/11, Article 49.2c of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04