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DiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… reserve of $1 billion annually. The city has taken a number of steps to increase its reserves. It has increased …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… audit report. Therefore, we suggest that you limit the number of attachments to your response. If you have … stationery] Unit Name: Audit Report Title: Audit Report Number: For each recommendation included in the audit report, …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansRipley Central School District – Financial Management (2021M-23)
… Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Pierrepont – Fiscal Stress (2014M-314)
… for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key Findings The Board did not have a policy that … a reasonable amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and … five-member Board of Fire Commissioners, had 2017 general fund budget appropriations totaling $345,300. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in … a population of approximately 3,500. The 2014 general fund budget totals $555,869. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Slingerlands Fire District – Professional Services (2014M-250)
… requirements and require written proposals, quotations or price comparisons, depending on the value of the contract, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Unified Court System Bulletin No. UCS-108
… Purpose To explain OSC’s automatic processing and provide … Senior Officer Series Differential for eligible employees to be paid retroactively in the following amounts: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleOpinion 2000-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … An industrial development agency may not determine at the end of a year to provide additional compensation as an … for meeting the criteria. The board then may determine at the end of each year that the executive director has met …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2000-21
… fire district located within a village may be removed from the district if the village were to become a city. We …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-29
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and Duties (designation … official newspaper the only newspaper which is "published" in the village. The Village Law contains no provision …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 89-5
… ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW … notice of pendency is filed without payment of additional fee pursuant to CPLR, §8018(d). CPLR, §8021 provides that a … CPLR, §8021 provides that a county clerk is entitled to a fee with respect to a notice of pendency, as follows: For …
https://www.osc.ny.gov/legal-opinions/opinion-89-5IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… report. OSC is encouraging agencies to minimize the number of instances where a Single Payment Voucher must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 93-27
… county taxes and general town taxes levied upon real property in the area of the town outside such village[s] " …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Agencies Bulletin No. 1969
… paid as two lump sum payments (paid as Comp Rate Code FEE) have received the full statutory Special Allowance salary and … pay the year end adjustment to those Members who appear on any of the exception listings: Determine the amount of salary … the Payroll in Administration Pay Period 19C If a member does not serve through 12/31/2021 and the removal transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureWilson Central School District - Financial Management (2022M-22)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As of June 30, 2021: The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Prattsburgh Central School District – Financial Management (2020M-108)
… transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 … 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108CUNY Bulletin No. CU-594
… Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding eligibility for … Differential may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-594-city-university-new-york-cuny-discretionary-assignmentDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… were added in the boroughs outside of Manhattan than in any other expansion. The city’s unemployment rate has … city assumes that this change in taxpayer behavior will have no impact on collections in FY 2018, but the actual …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a … have benefited from one-time federal financial assistance. At the same time, the risk of inflationary cost increases and … year (Jan. 1 through Dec. 31) had their levy growth capped at that amount. In 2021, the allowable levy growth was 1.56%. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022