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DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… year,” said DiNapoli. “Although some local governments can rely on available reserve funds to bridge the gap, others … of their budget. For 2016-17, DiNapoli estimates the state’s school districts (excluding New York City and the Big Four …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroState Agencies Bulletin No. 1828.1
… Unit (BU21) provides for the following retroactive increases: Two percent (2.00%) retroactive increase for … to pay the 2021 2% Increase (BU 01) If the employee does not meet the eligibility requirements for the … will be compared to the 04/01/2020 Salary Schedule when determining if the salary in effect is equal to a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonTown of Yorkshire – Financial Management (2021M-109)
Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/yorkshire-2021-109.pdfOpinion 92-33
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the district "as the place for holding the convention or meeting of any organization or society and for such additional purposes as may tend to …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-19
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Improper Uses (prepayment of certain … were previously paid) WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85]) LOCAL … 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… transit system in the nation, providing nearly 40 percent of the nation’s public transit trips. In 2019, the MTA … York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major … on New York City, regional density of employment, the number of jobs that were lost and a higher reliance on mass …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaCUNY Bulletin No. CU-473
… Purpose To provide agencies instructions for payment of the CUNY ECP Vacation Exchange Program. Affected … eligibility requirements described below Effective Date(s) Payment will be included in the employee’s regular paycheck … rate of pay on the preceding October 1. Eligibility and Payment Information The 2013 CUNY ECP Vacation Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-473-cuny-executive-compensation-plan-ecp-vacation-exchangeSUNY Bulletin No. SU-142
… in Bargaining Units 13 and 40 Background Chapter 10 of the Laws of 2008 which implements the agreement between the State of New York and various bargaining units provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-142-discretionary-increases-suny-management-confidential-mcImplementation of the Dignity for All Students Act
… Act (DASA); and school districts report material incidents of discrimination and harassment, as required, to the … Also, we limited the audit to school districts outside of New York City. Background DASA seeks to provide students … Officials at most schools we visited were not aware of DASA record retention requirements, and some officials …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actDiNapoli Releases Report on Tax Check-Off Donations
… eligible to receive contributions saw a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal … Of these 28 funds, 25 were eligible to receive donations during the fiscal year (others were not yet in effect). …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsOpinion 99-1
… award program may provide death benefits only in the case of an active volunteer firefighter who has a … award program may provide death benefits only in the case of an active volunteer firefighter who has a …
https://www.osc.ny.gov/legal-opinions/opinion-99-1McGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by funding … million as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionChatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … corrective action. Appendix B includes our comment on issues raised in the District’s response. … audit Morris …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementState Comptroller DiNapoli Statement on MTA 2023 Budget
… adopted by the MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet … also shows the uncertainties that cloud larger budget gaps in the outyears, which my office has repeatedly raised . …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund … Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Dalton-Nunda Central School District – Financial Management (2020M-92)
… the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic … $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded … estimates for revenues, appropriations and the amount of fund balance and reserves needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92