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Brunswick Central School District – Financial Condition (2014M-002)
… schools in operation in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. … fund balance exceeded the 4 percent legal limit during the same period. The District appropriates reserves as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Opinion 95-24
… the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS … SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24DiNapoli Announces State Contract & Payment Actions for January 2015
… for 4 contracts for debt collection services (Windham Professionals, Pioneer Credit Recovery, Receivable Management …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015Opinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … may not, pursuant to its home rule powers, exempt properties in that portion of a town within incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery determinations. … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently … were well in excess of the $100 limit indicated in the special act. Key Recommendations Review the special act and ensure that the membership benefits are …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … in separate paychecks in the check dates listed below. Due to the issues surrounding COVID-19, OSC will process this … 603-617) and NS positions (Grade 600), which are equated to a grade (Grade 603-617), are eligible for the April 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… 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-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… Revenues From SFY 2011-12 to 2022-23, state revenues from lottery sales and taxes on gaming revenues increased by … most forms of gaming nationwide. State revenues from video lottery terminal (VLT) facilities, casinos, and tribal-state …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Windsor – Financial Management (2025M-24)
… balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing … and highway fund TOV, the three main operating funds, during the four-year audit period. As a result, more taxes …
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)
… through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton … Montauk Union Free School District Financial Condition 2016M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating … $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Opinion 2001-14
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL COOPERATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 2365
… agencies of OSC’s automatic processing of the October 2025 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … PEF employees. Payments will be based on the 04/01/2025 Salary Schedule (currently in effect). Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2365-october-2025-public-employees-federation-pef-performance-advancesUnified Court System Bulletin No. UCS-250
… Affected Employees Employees of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, G9, 87 … Officers Association (BU SR), 2011-2021 New York State Supreme Court Officers Association (BU SY); Chapter 276 of … Payment will be processed in a separate check dated 12/13/2017. There is no direct deposit for this payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-250-december-2017-unified-court-system-ucs-uniform-and-equipmentCity of Fulton – Fiscal Stress (2013M-310)
… May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Kings Park Central School District – IT Asset Management (S9-22-13)
… report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13DiNapoli: State Tax Receipts Outpaced Projections Through December
… same period, primarily due to higher costs in non-Medicaid public health and public welfare. All Funds spending through December was $1.2 … Fiscal Recovery Fund from the federal American Rescue Plan Act of 2021 to the General Fund. Report December Cash Report …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-december