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CUNY Bulletin No. CU-774
… The 2023 Uniform Allowance Payment is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-774-cuny-2023-uniform-allowance-payment-nursing-titlesTown of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. … to include five modules: State Spending includes data for major spending categories for state agencies and some authorities; Contracts includes …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomOversight of Campus Foundations
… Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, Inc. (UBF), controlled $1.1 billion, more … two individuals who were working for the University at Buffalo but were compensated by UBF – and not the University at Buffalo – while also receiving a State pension. UBF paid …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsTown of Schuyler – Financial Management (2014M-182)
… balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer district fund has …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… has multiyear financial and capital plans. Key Findings We project that 2018 sewer district expenditures will exceed …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not … fund balance levels. The Board used non-recurring revenues to fund recurring expenditures. The Board did not fund its …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Opinion 95-29
… of property by a municipality to the authority are exempt from referendum requirements (see, e.g., Public …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Niskayuna Central School District – Financial Condition (2012M-218)
… expenditures in the 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Dalton-Nunda Central School District – Financial Management (2020M-92)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and … did not adopt realistic budgets and effectively manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92State Contract and Payment Actions in August
… $6 million with D & H Excavating Inc. for pavement repairs in Erie, Chautauqua, and Niagara counties. $5.2 … Emergency Rental Assistance Program. $9.2 million for the Landlord Rental Assistance Program. Other Contract Payment …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustJune 2002: GASB Statement 34
… culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic … Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on Major Funds … (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34City of Amsterdam - Budget Review (B22-5-3)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … City officials did not implement all recommendations in our previous budget review letter when preparing the … certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3DiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… Division of the Budget (DOB) update to the State Financial Plan, according to the monthly State Cash Report released … assistance, thanks to President Biden’s American Recovery Plan,” DiNapoli said. “While these resources will be helpful … Division of the Budget update to the State Financial Plan according to the monthly State Cash Report released by …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsTown of Clare – Fiscal Stress (2013M-317)
… resulting in budget deficits, going into the 2012 and 2013 fiscal years. Similarly, when adopting the 2012 budget, the … resulting in a budget deficit going into the 2012 fiscal year. This has led to a significant reduction in the … than is available, modify the budget early in the next fiscal year to ensure that the budget is balanced. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-3172024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, along with more seniors … from 2000 to 2023 can be attributed to Asian, Hispanic and Black older adults. The population of Asian and Hispanic … adults each more than doubled from 2000 to 2023, while Black older adults increased 68%. New York City’s …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsTown of Lisbon – Financial Condition (2012M-202)
… operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for the sewer fund, and $37,879 for the library …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Mexico – Financial Management (2023M-170)
… of surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170