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Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfMWBE Report 2018-2019 Fiscal Year
In the 2018-19 fiscal year, the Fund recorded robust growth in its investments with MWBE managers.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2018-19.pdfOpinion 2001-14
… a different conclusion. In Dykeman , supra , the issue before the court was whether a motor vehicle supervisor in a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its … COVID-19 pandemic, according to an audit released today by State Comptroller Thomas P. DiNapoli. DOL refused to provide … UI claims. It had a loan balance from the federal UI trust fund that averaged $9.3 billion from September 2021 through …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the … any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2018-19 … any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … disbursing restitution money retained in a victims’ trust fund, officials have not disbursed these funds in a timely … for the years 2009, 2010, 2011 and 2012. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-238
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … Annual Addl Earnings (to prevent making another payment) Retirement Information The Judicial Longevity Payment is not … to the Payroll Earnings mailbox. Questions regarding retirement may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-238-april-2017-state-new-york-unified-court-system-ucs-judicialXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… With the implementation of PCIP, the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesSelected Aspects of Discretionary Spending
… The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC was created by the New York State … Spending (2012-S-158) State University Construction Fund: Selected Aspects of Discretionary Spending (2013-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … The board did not reasonably estimate certain general fund appropriations in the annual budget in each year … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… State Comptroller Thomas P. DiNapoli today announced the … the Assembly and state Senate, visit: http://www.osc.state.ny.us/legislation/2013-14/oscb35.htm The proposal is part of … last year, uses financial indicators that include year-end fund balance, cash position and patterns of operating …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingSUNY Bulletin No. SU-353
… provide agency instructions for processing the 2023 SUNY M/C three percent (3.00%) Salary Increase and the 2023 … increase of three percent (3.00%) for all eligible SUNY M/C employees who are included in BU13. Payment of the … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveCleveland Hill Union Free School District – Financial Management (2017M-235)
… is in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Minerva Central School District – Financial Condition Management (2020M-60)
… from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged between 18.5 and 31.1 percent of ensuing … contained a finding related to the District’s unrestricted fund balance being in excess of the statutory limit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Pleasantville Union Free School District – Financial Condition (2015M-311)
… that overestimated appropriations and that appropriated fund balance that was not used to fund operations. The District has not established a reserve fund policy stating how much would be set aside in each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Whitesville Central School District – Financial Management (2016M-313)
… fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Cazenovia Central School District – Financial Condition (2015M-327)
… million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual budgets, causing … to incur planned operating deficits in the general fund. The District set aside over $4.2 million in a variety … 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its financial challenges the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Legislative and Executive Plan For ERS Tier 1 and 2 Members
Legislative and Executive Plan for Employees' Retirement System (ERS) Tier 1 and 2 members covered by Section 80-a
https://www.osc.ny.gov/files/retirement/publications/pdf/1861-legislative-executive-plan.pdf