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Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataLincoln Fire District – Financial Activities (2012M-228)
… January 1, 2011, through August 31, 2012. Background The Lincoln Fire District is located in Madison County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Utica City School District – Financial Condition (2013M-341)
… general fund budgeted expenditures for the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the … District officials have adopted realistic budgets and its spending did not exceed the budget. However, they … declined to a deficit of $1,157,820. By the end of 2012-13, the District was able to increase the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… the financial operations of the Port Kent Water District 1 and internal controls over the Tax Collector’s financial … The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which … The water district’s accounting records are incomplete and inaccurate. The Board did not adopt realistic budgets for …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… non-payroll disbursements totaling $68.2 million. The Board of Education (Board) appointed the claims auditor to audit and approve all … by the ASB and claims auditor. Audit Summary While the Board and District officials generally ensured that the … While the Board and District officials generally ensured that the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Subway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority (MTA) Board and customers are accurate and consistently calculated. The audit covered … To determine whether Wait Assessment performance measurements reported to the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentDiNapoli: 59 School Districts in Fiscal Stress
… This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth … that were classified in “significant stress” were: Hempstead (Nassau) and Wyandanch (Suffolk). The nine … Utica (Oneida). According to a report released by DiNapoli today in conjunction with the fiscal stress scores, school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees … benefits and costs associated with the district’s health insurance coverage and pursued a lower cost alternative. This evaluation allowed the district to find a new insurance carrier that was less expensive and which offered …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsPelham Union Free School District – Reserve Funds (2015M-366)
Pelham Union Free School District Reserve Funds 2015M366
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366DiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, worth $141 billion, or …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionState Agencies Bulletin No. 2025
… for processing the retroactive Special Assignment to Duty Pay (SAD) payments for 2020 and 2021 for PEF employees, for … contract, the 2020 and 2021 Special Assignment to Duty Pay payments, for calendar years 2019 and 2020, were not paid … Rights-of-Way are eligible for Special Assignment to Duty Pay for these years. Effective Dates Effective Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillard’s have agreed to new reporting standards … robust reporting standards on workplace safety.” Dollar Tree , which operates nearly 5,000 dollar stores in 48 … requirements for its overseas suppliers. Similar to Dollar Tree, Dillard’s agreed with Comptroller DiNapoli’s request …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightDiNapoli: 82 School Districts in Fiscal Stress
… latest round of scoring designated eight school districts in “significant fiscal stress,” 24 in “moderate fiscal … that were classified in “significant stress” were: Hempstead Union Free School District (Nassau County); Sachem … with the State Education Department as of Dec. 31, 2015. Today’s announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressSpecial Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1809 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1807 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… Medicaid program. Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” … 1, 2021. IB-Dual offers a special (lower) MMC and HARP premium rate for certain Medicaid recipients who enroll in … the Families First Coronavirus Response Act, which, in part, increased the federal medical assistance percentage to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… of January 1, 2012 through April 30, 2013. Background The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a County Executive. The Department of Weights and Measures … conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum amounts …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-030624.pdf