Search
Downsville Central School District – Fund Balance (2016M-79)
… of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 percent legal limit over the past … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Wheelerville Union Free School District – Fund Balance (2016M-9)
… Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The District … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Margaretville Central School District – Fund Balance (2015M-55)
… Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory … limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such … Margaretville Central School District Fund Balance 2015M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Sachem Central School District – Fund Balance (2017M-151)
… School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … that reflect the District’s operating needs based on historic trends, contracts or other projections. Develop … issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … Key Findings The general fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. … developed multiyear financial or capital plans or a fund balance policy. The Clerk-Treasurer did not provide the Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… that $111,180 in unclaimed funds has been returned to Buffalo city residents since he partnered with Mayor Byron Brown on March 16 to urge people to claim their lost money. Over $88 million still remains … that $111180 in unclaimed funds has been returned to Buffalo city residents since he partnered with Mayor Byron …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsOpinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on elderly New Yorkers, but many units are … DiNapoli said. “Unfortunately, the audit found that there is more they can do to make sure those next in line are not … that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America and among …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsUnderstanding Fund Balance Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-fund-balance-12-01-2021.pdfOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL … into a repayment agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli Releases Review of Executive Budget
… of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and … loan for the Gateway project. Financial Plan Overview All Funds tax receipts that were initially expected to … neutral over the financial plan period. DOB estimates All Funds receipts in the current year will total $243.4 …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetSUNY Bulletin No. SU-149
… To provide instructions to agencies for processing the Lump Sum payments. Affected Employees SUNY employees in … general salary and other increases. Effective Date(s) Lump Sum payments may be submitted in Pay Period 10L, … 9/3/08 Contract Provisions and Eligibility Criteria $500 Lump Sum Payment To be eligible for the $500 Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeState Police Bulletin No. SP-154
… Purpose To provide the Division of State Police instructions for processing the 2013-2014 … Payment. Affected Employees Employees in the Division of State Police in the State Police Investigators Unit (BCI) … the eligibility criteria Background Pursuant to Chapter 70 of the Laws of 2009 which implemented the 2007-2011 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-154-2013-2014-state-police-fitness-bonus-paymentDiNapoli Releases Profile of New York's Small Business Owners
… “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersTransferring or Terminating Your Membership
… is covered by the other retirement system; You are on the payroll in a job that is covered by NYSLRS; and You submit a …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipComptroller DiNapoli Releases Municipal Audits
… completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire … a multiyear financial plan or capital plan. Town of East Fishkill – Financial Condition (Dutchess County) Town … office completed audits of the Village of Catskill Town of East Fishkill Hughsonville Fire District Lumberland Fire …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… BOCES , East Moriches Union Free School District , Fishers Island Union Free School District , Franklin-Essex-Hamilton BOCES , Indian … participating in the cooperative bid. East Moriches Union Free School District – Budget Review (Suffolk County) The … DelawareChenangoMadisonOtsego BOCES East Moriches Union Free School District Fishers Island Union Free School …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits