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XV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting … immeasurably to accurate, complete and timely filing of required sole custody bank account information. For more … account balance(s) must be provided to the Commissioner of Taxation and Finance within 7 days of the succeeding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fOil Spill
… related to the remediation of petroleum discharges on residential property. Memo Bill Text Status … related to the remediation of petroleum discharges on residential property …
https://www.osc.ny.gov/legislation/oil-spill-0Oil Spill
… Session 2019-2020: A.7943 (Englebright) – To protect homeowners from the onerous costs related to the remediation … To protect homeowners from the onerous costs related to the remediation …
https://www.osc.ny.gov/legislation/oil-spillSUNY Bulletin No. SU-287
… is to provide instructions to campuses for processing United University Professions (UUP) Discretionary Increases. … is to provide instructions to campuses for processing United University Professions UUP Discretionary Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-287-2019-uup-discretionary-increasesOpinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 2001-14
… agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … employee or director (General Municipal Law §800[3][b],[c]). Pursuant to General Municipal Law §801(1), unless an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… work and improvements on Robert H. Dietz Memorial Stadium. Kingston has prioritized a number of projects to … and the proper infrastructure investments we will create jobs and improve economic growth,” Business Representative of … issued for improvements to the Kingston Library and Dietz Stadium. The city’s 2023 debt burden per capita was $2,874, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingSUNY Bulletin No. SU-301
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … every effort to process the 2020 Discretionary Increases in Pay Period 22L. However, per the GOER side letter dated … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… services, repairs and maintenance, computer services, consultant services, accounting/auditing services, legal … 55062 Educational Services Independent educational consultant engaged to assist parents/students and … Assessment 55080 Environmental Assessment Environmental consultant engaged to assess compliance with environmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
Lowville Academy and Central School District – Financial Condition (2015M-220)
… through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of … Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates … years, District officials have overestimated expenditures and used very little of the revenue from the District’s wind …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWestmoreland Central School District – Financial Condition (2014M-283)
… using fund balance to finance operations to keep the real property tax levies at amounts the Board considered … making it appear that the District needed to raise real property taxes and use unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Wyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of … is in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Town of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Montauk Union Free School District – Financial Condition (2016M-168)
… July 1, 2012 through December 31, 2015. Background The Montauk Union Free School District is located in the Town of … Montauk Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Lyncourt Union Free School District – Financial Condition (2016M-62)
… through September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, … Lyncourt Union Free School District Financial Condition 2016M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Town of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fBrockport Central School District - Financial Management (2023M-107)
… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … had $700,000 in unidentified money that should be returned to the general fund. The District did not have comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107