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Financial Condition Report 2010
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2010.pdfFinancial Condition Report 2009
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2009.pdfFinancial Condition Report 2008
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2008.pdfFinancial Condition Report 2007
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2007.pdfFinancial Condition Report 2006
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2006.pdfFinancial Condition Report 2005
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2005.pdfFinancial Condition Report 2004
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2004.pdfFinancial Condition Report 2003
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2003.pdfFiscal Stress Monitoring Summary Results: Common Themes for Local Governments with Fiscal Years Ending December 31, 2012
Fiscal Stress Monitoring Summary Results: Common Themes for Local Governments with Fiscal Years Ending December 31, 2012
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/StressSummaryResults.pdfOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor) EDUCATION LAW, §259(1): …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-1
… be substituted for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to … securities of sufficient market value are submitted. (2) In addition to the securities enumerated in General … the payment of which is guaranteed by the United States, (2) bonds or notes of the State of New York, or (3) bonds of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Employer Graded Rate Contribution Calculation
Provides employers with a tailored graded contribution rate when amortizing a portion of their contributions to the retirement system
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationNYS Common Retirement Fund Contacts
… Contact information for investment professionals looking to do business with the New York State Common Retirement Fund …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsCayuga County - Procurement and Claims Audit (2018M-274)
… goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims … goods and services in accordance with the procurement policy and statutory requirements …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Seneca Falls - Procurement (2018M-143)
… if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. … quotes or verbal quotes. Town officials generally agreed with our recommendations and indicated they planned to … Determine if goods and services were procured in accordance with the Towns procurement policy and applicable statutes …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Brewster Central School District - Professional Services (2019M-235)
… the District procured professional services in accordance with Board policies and applicable statutory requirements. … The Board should: Ensure that officials comply with the purchasing policy when procuring professional … for proposals (RFPs). District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… Objective Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their … appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4