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Otsego County – Court and Trust Funds (2025-C&T-4)
… for court and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, … for court and trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Long Beach City School District – Financial Management (2023M-147)
… 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 … surplus fund balance exceeded the statutory limit by as much as 9 percentage points. Overestimated appropriations by … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialLincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled … unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August 31, … an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … District does have adequate financial policies, it does not have certain financial procedures in place. The Board has not ensured that procedures concerning certain financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLiberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Town of Forestport – Financial Management (2013M-184)
… interfund loans between funds with different tax bases are paid with interest to the respective funds. Develop …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the … Establish procedures to govern budgeting practices that include determining a reasonable level of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of … balance was at a deficit of $56,633, after the planned use of $94,653 to finance operations. We project the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and the Town’s … The purpose of our audit was to review the recording of certain financial activities and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… statewide were down 5.9 percent in January compared to the same time last year, State Comptroller Thomas P. … pandemic (April-June). “The COVID-19 pandemic continues to weigh heavily on New York’s local governments, even as … local communities are suffering and are working diligently to get them aid.” Regionally, Central New York is the only …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. … the past 12 months (March 2020 – February 2021), compared to the same 12 months ending February 2020. Revenues … governments declined by 42 percent in February compared to the same month in 2020 State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsMarch 2000: Handicapped Parking Education Program
March 2000 Handicapped Parking Education Program
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programNYS Common Retirement Fund Announces First Quarter Results
… York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was … Fund had approximately 38.5 percent of its assets invested in publicly traded domestic equities and 15.0 percent in international public equities. The remaining Fund assets …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
The New York State Common Retirement Funds Fund overall return in the first quarter of the state fiscal year 20172018 was 29 percent for the period ending June 30 2017 with an estimated value of $1971 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds Fund overall return in the third quarter of the state fiscal year 2015 was 191 percent for the threemonth period ending December 31 2014 bringing the Funds estimated value to $1817 billion according to New York State Comptroller Thomas DiNapoli
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 … Dec. 31, 2021, the Fund had 51.38% of its assets invested in publicly traded equities. The remaining Fund assets by … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsState Agencies Bulletin No. 1089
… new Time Entry Earnings Code to process lump sum payments for vacation accruals to employees in Bargaining Unit 01. … Benevolent Association Inc., the guaranteed yearly minimum for pre-shift briefing was increased from $1,248 to $2,080 … to replace earnings code LSA (Lump Sum Payment–Vacation) for employees in Bargaining Unit 01. The new code uses the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unit