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Town of Hamden – Financial Condition (2013M-86)
… The Board has not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Fredonia Central School District - Financial Management (2018M-33)
… whether the Board and District officials properly managed fund balance. Key Findings The Board overestimated … percent), resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Webster Central School District - Financial Condition (2018M-109)
… limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109West Webster Fire District – Financial Management (2023M-23)
… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Pleasant Valley – Financial Management (2024M-158)
… surpluses and may have levied more taxes than necessary. From fiscal years 2019 through 2023, the Board: Did not …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… elected members and an elected Town Supervisor. The Town’s main operating funds include the general fund, highway fund …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… were $5.9 billion higher than those through December 2024, according to the monthly State Cash Report released by … and $4.2 billion higher than the same period in SFY 2024-25, reflecting, in part, the impact of wage and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberOverview – Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final … average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1512/overviewOpinion 88-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… receipts totaled $27.6 billion through the first quarter of State Fiscal Year (SFY) 2023-24, $450.8 million higher than estimates released in the Division of the Budget’s (DOB) Enacted Budget Financial Plan. However, … revenue collections performed better than the Division of the Budget’s current estimates for the first quarter, but …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … days you work. The resolution confirms your standard work day. Every employee title, including elected or appointed officials, must have a number of hours per day that are considered full-time for the position. The board …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Court Operations (Rensselaer County) The justices do not provide adequate oversight of court operations to ensure … – Executive Director’s Compensation (Niagara County) While the executive director was generally compensated in …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… still too many communities struggling with chronic budget strain," said DiNapoli. "Looking to the future, local …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 93-6
… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-6