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Fiscal Year Earnings and Prior Years’ Adjustments
… on . You can see a breakdown by tier, plan, option and member, for a given State fiscal year. The earnings reported … an employee’s previously reported earnings. A NYSLRS staff member adjusts earnings if they find mandatory service that …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the … or cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andSchenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cohoes City School District – Budgeting (2016M-111)
… if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… that is not under the control of the local school board in the city of Albany, Albany County. The School’s current charter was issued in November 2009, and oversight of operations is provided by … Ensure that Board members disclose their interests in School contracts in writing. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs … “The proposal also assumes the large $15 billion hole in the MTA’s 2020-2024 capital program will be funded, … and how those choices would affect the new proposal. In sum, the MTA has over $48 billion in planned spending over …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programState Agencies Bulletin No. 2001
… on Pension/Retirement Plans Qualified Transportation and Parking Fringe Benefits Limit Mileage Rates Individual … for additional information. Pre-Tax Benefits Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits has increased to $280 per month in 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Opinion 95-5
… surcharge revenues collected pursuant to County Law, article 6 may be used to pay debt service on serial bonds to … system (E911) surcharge authorized by County Law, Article 6 (§§300-309 inclusive), may apply surplus surcharge … improvements and expenses in connection therewith. Article 6, enacted by chapter 756 of the Laws of 1989, …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal stress” are: Chateaugay (Franklin County), Sackets Harbor (Jefferson County), South Dayton (Cattaraugus County), … on self-reported data for 2023. The scores also cover 17 cities with non-calendar fiscal years, including the “Big …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent with District residents and taxpayers. … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… tested, officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentSodus Central School District – Financial Management (2016M-392)
Sodus Central School District Financial Management 2016M392
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Contract Advisory No. 22
… References: SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemVendor Responsibility
… Resources related to vendor responsiiblity …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibilityAccounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to … Making Payments to Barnes Noble …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to reflect new … a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide to … preparation of vouchers payable to National Grid may delay payment crediting and Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridFund's Mission, Values and Investment Philosophy
… Investment objectives We aim for the best risk-adjusted returns needed to achieve and maintain fully funded status. … to a disciplined rebalancing process to ensure strong returns. Manager selection is a key determinant of returns on actively managed assets. We monitor our managers …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid pitfalls.” The latest … importance of the AFR and tracks non-filers. It includes a tool for the public to check the filing status of any local … unemployment. DiNapoli’s office provides a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesTown of Paris – Water and Sewer User Charges (2025M-146)
… place an undue burden on ratepayers. These practices also help establish transparency, maintain the public’s trust and … system. The Clerk assessed late penalties on 24 water customer accounts that were in arrears for only 25 days. … account balances to be re-levied. We determined that 30 customer accounts had unpaid balances totaling $6,624 as of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146