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2018 Financial Condition Report – 2018 Financial Condition Report
… condition is relatively stable, challenges loom on the horizon. Federal grants, one of the State’s primary revenue …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-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)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7151 …
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)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7142 …
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, …
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
… on public health and education represents 70.1 percent of total State spending. …
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)
… for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … for and effectively managed the financial operations of the sewer fund …
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-114Town of Easton – Sales Tax Allocation (2014M-355)
… revenue to the town-outside-village funds in compliance with statute and seek legal counsel to determine what …
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)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7131 …
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
… on public health and education represents 67.5 percent of total State spending. …
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
… of Contract Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days Worked Calculator ORP Breaks Calculator Security Longevity …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservTotal Spending – 2021 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingState Agencies Bulletin No. 1348
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … Immediately Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2002-17
… -- Coordination of Work (by construction manager who is also a prime contractor) -- Separate Specification Requirement (award of prime contract to … by the reasonable apprehension of prospective bidders that performance of the resulting contract would be supervised by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute marital … of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter referred to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary decrease for elected town officers) PUBLIC … and Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… private source moneys, we have expressed the opinion that, while a public library may invest public funds (e.g., moneys …
https://www.osc.ny.gov/legal-opinions/opinion-88-76