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Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Endicott – Budget Review (B4-13-8)
Village of Endicott Budget Review B4138
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Introduction – Improving the Effectiveness of Your Claims Auditing Process
… be conducted before payments are authorized. With constant pressure to do more with less, localities cannot afford to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionCity of Olean – Budget Review (B1-13-2)
… March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Hunter-Tannersville Central School District – Financial Condition (2013M-376)
HunterTannersville Central School District Financial Condition 2013M376
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with appropriations … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Oneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, … and the Town of Davenport in Delaware County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District … did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Gorham – Budgeting (2023M-181)
… of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. An excessive …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Lewis County – Purchase Cards (2024M-41)
… County could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the … action. Appendix B includes our comment to an issue raised in the County’s response. … Determine whether Lewis Countys …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Windsor – Financial Management (2025M-24)
… balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing … instead of planned operating deficits totaling $482,700 in the general fund town-wide (TW), general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24State Agencies Bulletin No. 1179
… Seasonal employees who meet the eligibility criteria in M/C Bargaining Unit 06 Background Chapter 214 of the Laws … Effective Date(s) Payments may be submitted beginning in Pay Period 12, paychecks dated 9/26/12 (Administration) … Adjustment) Effective 4/1/07, seasonal employees in New York City, Nassau, Rockland, Suffolk and Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 1021
… (Institution) Contract Provisions and Eligibility Criteria April 1, 2007 Increase to 25 Year Longevity Step The … of the increase, have a status of Active, Paid Leave or Military Leave. Effective 3/29/07 (Institution) and … April 1, 2008 Salary Schedules are attached. Location Pay The legislation provides for an increase to Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleSUNY Bulletin No. SU-235
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andNew York’s Economy and Finances in the COVID-19 Era
… Above 1 Million After losing more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in each of the following five months. That progress nearly halted in October, when statewide employment rose by less than …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… governments’ financial indicators, including year-end fund balance, operating deficits, cash-on-hand, short-term … our bond rating, lowered taxes and bolstered our rainy-day fund – all while cutting taxes.” “Our New York State … any fiscal stress category in fiscal year 2022. While the number of towns designated in stress grew slightly, less than …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the … applications were filed from New York in April through June, compared to 55,144 during the first quarter. The nearby … State’s General Fund balance was $6.9 billion as of June 30, $3 billion higher than the Division of the Budget (DOB) …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Retirees
… Information for retirees of the New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/retirees