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North Bellmore Union Free School District – Financial Condition (2014M-47)
… unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… unappropriated fund balance and identify other funding sources that can be used if these moneys are no …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Wantagh Union Free School District – Financial Condition (2016M-363)
… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. … Wantagh Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … $59.5 million. Key Findings District officials are in the process of developing multiyear long-term plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Harriman – Water Department Billing (2014M-311)
… the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311South Otselic Fire District – Financial Activities (2022M-169)
… they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169State Agencies Bulletin No. 2293
… The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected … Department of Financial Services has announced that the 2025 premium rate and the maximum weekly employee … employees. Questions: Questions regarding this bulletin may be directed to the Tax and Compliance Mailbox. … The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseState Agencies Bulletin No. 924
… for the Expanded Duty Pay payment. Change in the 25 Year Longevity Step Payment Calculation Legislation provides for an increase to the twenty-five (25) year longevity step payment ,effective 4/1/07, by calculating the difference between the 15 year and the 10 year longevity steps, and adding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherOpinion 96-4
… of sale of property); (establishment of general reserve fund); (authority to supersede village budget procedures) -- … to have the proceeds of the sale deposited into an escrow fund held by an attorney designated by the village. As … secured by both a first mortgage on the property and a fund created by the buyer and held by a financial …
https://www.osc.ny.gov/legal-opinions/opinion-96-4State Agencies Bulletin No. 1839
… teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an … for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay page. … agency in which the employee worked during the academic year but is not continuing in the Summer Session agency in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionDiNapoli Releases Executive Budget Report
… increased to a total of $27.3 billion through State Fiscal Year (SFY) 2028-29 and state spending is projected to rise at … annual inflation projected for the period. Over a 10-year period, from SFY 2018-19 through DOB’s projections for … corresponding federal aid). Since SFY 2020-21, a total of $60.7 billion in pandemic assistance – plus $12.8 billion in …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The District has a debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Harrison - Budgeting Practices (2018M-142)
… million, or an average of $3.08 million (8 percent) per year, which created excessive unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Carthage Central School District - Financial Condition (2018M-93)
… of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory limit. … revenues by an average of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Hudson Valley Community College – Tuition and Fees (2016M-348)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $94 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key Findings Cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHumphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-3532018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … challenges loom on the horizon. Federal grants, one of the State’s primary revenue sources, make up more than one …
https://www.osc.ny.gov/reports/finance/2018-fcrVillage of Walden – Financial Condition (2017M-255)
… purpose of our audit was to determine whether the Board and Village officials appropriately managed the Village’s … is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255