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Total Spending – 2021 Financial Condition Report
… and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, the growth in State spending (18.8 percent) has exceeded the rate of …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTown of Easton – Sales Tax Allocation (2014M-355)
… June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion … funds to reduce the real property tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in taxpayer inequities of approximately $188,000 from 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Total Spending – 2022 Financial Condition Report
… increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in State spending (27.8 percent) … $30.5 billion since 2018, including $3.4 billion in 2022. In 2022, State spending was $10,553 per person. Spending on …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingGreene County – Court and Trust Funds (2014M-294)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … the Surrogate’s Court. Key Finding We identified $66,637 in funds that have not been turned over to the State …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294PayServ
… PayServ 9.2 Job Aids Add Employment Instance Enroll in the ORP/VDC Enroll Employee in 403b Plan Enroll Employee in General Deduction Enroll in a Pension Plan Enter a Rehire …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservOpinion 2005-4
… fund in article 2, section 6-p specifically details how the transfer of such monies into the employee benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Division of Housing and Community Renewal Bulletin No. DH-134
… Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … Date: 03/30/2023 or the date employee returns to the payroll or the date the employee becomes eligible Annual Addl … Date: 03/28/2024 or the date employee returns to the payroll or the date the employee becomes eligible Annual Addl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 91-52
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … Prior inconsistent opinions are superseded. This is in reply to your letter requesting an opinion regarding a … a "county residents job policy" for county contracts. In pertinent part, the proposal would require any bidder on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 1348
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2014. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2002-17
… opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- … Specification Requirement (award of prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Division of Housing and Community Renewal Bulletin No. DH-20
… not processed automatically. Affected Employees Employees in Bargaining Unit 67 Background Pursuant to the … if the employee: has completed one (1) year of service in such position by March 31, 2006; and did not receive a Performance Advance in October 2005; and was rated “Satisfactory” or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-20-april-1-2006-performance-advances-rent-regulationOpinion 90-54
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; … payee upon receipt of a duly issued court order in a matrimonial action. RETIREMENT AND SOCIAL SECURITY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce the salary of an elected town … of office by local law subject to mandatory referendum. You ask whether the salary of an elected town officer, other … is silent as to mode by which the board is to exercise its power, the decision may be evidenced by resolution. 3 We note …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a village public library must be credited to the library fund and not to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76XVI.4.A Cash and Investments – XVI. Financial Reporting
… market assumptions and other inputs subject to management judgment. These inputs are incorporated in the following fair …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Agencies Bulletin No. 2290
… Service Employees Association (CSEA) and the Office of Employee Relations (OER) memorandum dated 10/11/2024 provide … 2024 CSEA ISU Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Agencies Bulletin No. 1067
… Affected Employees Longevity-eligible employees in BU05 with an Increment Code of 1976-2006, 0010, 0110, … or $2,500. Effective Date(s) Payment will be processed in a separate check dated April 27, 2011 (Administration) and … for this payment. Eligibility – PEF Employees Employees in graded positions (Grades 001-037) and NS (Grade 600) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Cattaraugus County) The unrestricted fund balance for the district has consistently exceeded Real Property Tax … In addition, district officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1