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Total Spending – 2023 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, … billion in 2023. In 2023, State spending was $11,204 per person. Spending on public health and education represents …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingYour Home Public Library – Financial Management (2016M-228)
… Board’s management of the Library’s financial condition for the period June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson City, within the Town of Union, in … appointed by the Village Board. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $675,361. …
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)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting …
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)
… over the Court’s financial activity for the period January 1, 2012 through January 31, 2014. Background The Town of Colonie is located …
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
… the prior year, State spending increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, the growth in State spending (18.8 … paid for by borrowing $30.2 billion since 2017, including $9.4 billion in 2021. In 2021, State spending was $9,649 per …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTown of Easton – Sales Tax Allocation (2014M-355)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion …
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)
… tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …
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
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State Spending Has … of 12.1 percent). State spending has been partially paid for by borrowing $30.5 billion since 2018, including $3.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingGreene County – Court and Trust Funds (2014M-294)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294PayServ
… File Information Master Files (NHRP501) … New York State Payroll Services PayServ …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservOpinion 91-52
… may not adopt a post-1953 local law which provides for an award of a contract after competitive bidding to a … which employ a prescribed percentage of local residents for the purpose of benefiting the local economy. Such … L 1991, ch 413, §§54-56, effective January 1, 1992, which increases the monetary thresholds of section 103 and adds 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
… construction work, you ask whether it would be proper for the firm to also submit a bid and, if the lowest responsible bidder, to be awarded a prime contract for a portion of the construction work on the project. 1 … (§100 et seq .) contains competitive bidding requirements for political subdivisions in this State. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 90-54
… other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, … Retirement System will not establish a separate account for an alternate payee. The pension funds payable to a member …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce the salary … Municipal Home Rule Law §24[2][h]; see, e.g., 1981 Opns St Comp No. 81-42, p 43). 1 With regard to reductions in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which a public library treasurer must file with the State Comptroller should include information both on public … Law, §30, the Education Law provides for reporting to the State Education Department (see Education Law, §§215, 263). …
https://www.osc.ny.gov/legal-opinions/opinion-88-76XVI.4.A Cash and Investments – XVI. Financial Reporting
… GASB Statement No. 28 – Accounting and Financial Reporting for Securities Lending Transactions (GASB Codification … The State maintains approximately 3,000 bank accounts for various purposes at locations throughout the State. Bank … and Finance; and funds of the Division of the Lottery. The New York State and Local Retirement System as well as various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Agencies Bulletin No. 2290
… Payment to eligible employees as follows: Employee Reimbursement Distribution Method If an employee provides … to individual employees and submit one journal entry reimbursement for all affected employees using the following …
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
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU05 with an Increment Code of 1976-2006, 0010, 0110, 0210, 0310, 0410 or 0510 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-payment