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Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 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/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 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/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 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/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through … fund. Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Total Spending – 2023 Financial Condition Report
… and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $11.1 billion (5.3 percent) to $220.5 billion in 2023. Since 2019, the growth in State spending (29 percent) has exceeded the rate of …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingYour Home Public Library – Financial Management (2016M-228)
… 13, 2016. Background Your Home Public Library is located in the Village of Johnson City, within the Town of Union, in Broome County. The Library is governed by a five-member … balances. A $100,000 interfund advance from the Village in 2015 remains outstanding. Key Recommendations Determine an …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Village of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Colonie –Justice Court Operations (2014M-114)
… 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 … Court operations, and collected approximately $2.5 million in fines, fees and surcharges in 2013. Key Finding The Justices implemented specific …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Total 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)
… and within its border includes a portion of the Village of Greenwich. The Town, which is governed by an elected …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all 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
… and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in State spending (27.8 percent) has exceeded the rate of …
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
… Period Proration ORP/VDC Breaks in Service Process Request Direct Deposit Delete Reversal Request a Stop Payment Reserve …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservOpinion 91-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … employing prescribed percentage of local residents) -- Commerce Clause (preference to bidder employing prescribed … In pertinent part, the proposal would require any bidder on a county construction project to certify that (1) at least …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 1348
… the taxable value will appear on the employee paycheck or direct deposit advice. Supporting Documents Guidance on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2002-17
Concerning a proposed town building construction project governed by General Municipal Law 101
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 90-54
Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home Rule Law §10), it is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… Finally, with regard to an annual accounting of the receipt and expenditure of private source moneys, we note …
https://www.osc.ny.gov/legal-opinions/opinion-88-76