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City of Troy – Budget Review (B19-5-8)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed … obligations are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget … Determine whether the significant revenue and expenditure projections in the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Schedules of Employer Allocations and Schedules of Pension Amounts
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2015 & 14
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2015.pdfDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face significant fiscal stress due to unrealistic budgeting, continued operating deficits and … reserve funds, according to a follow-up audit issued today by New York State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli Releases Executive Budget Report
… by the Division of Budget (DOB) have increased to a total of $27.3 billion through State Fiscal Year (SFY) … are projected to grow by 24.9%, over four times as fast as receipts, which are projected to grow 5.3% – twice … as risks from the geopolitical landscape. On Feb. 1, the Trump Administration announced tariffs on the U.S.’s largest …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportState Agencies Bulletin No. 2025
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), employees … 3L, paychecks dated 05/25/2022. Eligibility Criteria Full-time employees in BU05 in the Department of Transportation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsState Agencies Bulletin No. 1843
… The purpose of this bulletin is to inform agencies of the new naming convention associated with the Locked Queries, and the updated and new locked queries available for agency use in PS_Query. … must review and become familiarized with the updated and new queries. If there are any issues with the queries inform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryComptroller DiNapoli Releases School District Audits
… and wages according to their payroll process. However, when the superintendent signs the certification form he does not date the signature; thus there is no way to … a result, the board has limited ability to verify that the charges and reporting are accurate and appropriate. …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsIX.9.B Transfers to Other Funds – IX. Federal Grants
… that the transfer authorization is provided in language bills. As such, special account coding must be used to ensure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsWhite Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Hammondsport Central School District – Multiyear Planning (2024M-54)
… million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not … maintained surplus fund balance levels at more than three times the 4 percent allowed by New York State Real Property …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54DiNapoli: Town of Bennington Audit Leads to Arrest
… account were $7,741 less than the amount collected. On Sept. 3, 2013, prior to a cash count with auditors, the town … tax liabilities exceeded known cash assets by $6,424. On Sept. 6, 2013, the day after auditors reviewed these records, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestOpinion 90-61
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … establishing and maintaining a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town may not establish a system …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) … which inter alia , prohibits a municipality from making gifts and loans of its property to or in aid of a private … owner is only incidental to the primary public benefit. Under the circumstances in the instant case, it appears that …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Campbell-Savona Central School District - Budget Review (B2-15-10)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Overview – Enhanced Reporting
… Every month, you use Retirement Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and forward … be submitted to us by February 7. Late monthly reports can result in interest charges on members’ contributions, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overview2014 Year End Report
… Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases.The Board … (Triad) under contract C-140311. Claims from the Second Injury Fund are processed by the Special Funds Conservation …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportReport on the State Fiscal Year 2018-19 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2018
Unexpectedly high personal income tax receipts and other factors resulted in a positive end to the State's last fiscal year with a General Fund balance of $9.4B
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2018-19.pdfOpinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the cost of the study is charged against the countys general fund or against the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… P. DiNapoli. This reduction was fueled by the receipt of substantial new resources, including $15.2 billion in … our May Cash Report shows the state is $4 billion ahead of projections. It is essential that additional resources are … Financial Plan released in May by the state Division of Budget (DOB) totals $208.9 billion, a 12 percent increase …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves