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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… time, 210 villages (40%) filed late, after the statutory due date, and 76 villages (14%) had not filed as of Sept. 13, … share of villages filing their AFR on time improved from 30% to 46% since 2019, the number of villages that did not …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli Releases Budget Review for City of Buffalo
… fund budget deficit of approximately $103 million in the 2026-27 fiscal year, in part, because the city historically has … there’s no extra cushion left to help balance the proposed 2026-27 budget,” DiNapoli said. “While city officials have …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloWithdrawing Your Contributions and/or Your Membership – State Police Plan
… you made must stay in your account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a retirement benefit when you reach age 55 (age 63 for vested Tier 6 members who are off payroll). It is up to … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipBelleville-Henderson Central School District – Financial Condition (2016M-46)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … appropriations when they prepared and adopted budgets for the last three fiscal years. The unassigned fund balance has exceeded legal limits all three years. For three of the four District reserves, the Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355CUNY Bulletin No. CU-302
… reportable earnings are added to the employee’s taxable gross wages after the issuance of the final paycheck in a … is manually calculated at a flat 3% of the employee’s gross earnings. The total tax deficiency amount is entered by … stopped. The calculation routine - “Percent of Total Gross” - will automatically calculate 3% of the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Retirees
… Information for retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/retireesCity of Yonkers – Budget Review (B21-6-8)
… such as fund balance, in the 2022-23 budget. Develop a plan to address potential parking violations bureau and parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Implement …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Examination of Pitts Management Associates, Inc. Travel Expenses
… which was approved by the Office of the State Comptroller, required PMA to use reasonable efforts to minimize expenses. … not approved by the Office of the State Comptroller, still required PMA to use reasonable efforts to minimize expenses. … Nursing Officer accepted one and two meals, respectively, from PMA. In each instance PMA executives submitted, and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51XII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is a set of business defaults defined by the … When processing payments to a vendor agencies must select a vendor location …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… or are appropriated.” Temporary Loans and Agency Requests for Interest Earnings Each year the Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII … requested by the state department or division responsible for such fund/account within thirty days of the beginning of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… coverage costs. offered subsidized health insurance costs by allowing the retiree to buy coverage at the group rate. 1 … death records reported to SSA using genealogical websites. Search these free websites by social security number or name. … sources include reading the local obituaries each day, family notification, uncashed Medicare reimbursement checks …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOperational Advisory No. 22
… with eMarketPlace – SFS is now integrated with the OGS NYS eMarketplace to allow for “online shopping” experience to meet procurement needs. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summarySex Offender Registration (2014-MS-2)
… , Saratoga [pdf] , St. Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo … enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014. … processed change-of-address forms, as required, for offenders incarcerated and later released from their …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2