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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for various … year-end projections. At the same time, the use of some settlement resources for ongoing spending and to boost the … bonds and will use those resources for the project in advance of a transfer from the DIIF. The nearly $9 billion in …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearResponse to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability … and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of … To determine whether the Office of Temporary and Disability Assistance OTDA is overseeing …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingCUNY Bulletin No. CU-704
… Leave. Affected Employees As of March 11, 2021, employees in the following bargaining units will be affected: Union … T8 GAC GA PSC CB CAC CA AJC AJ AJC CE Background In 2016 the Governor signed into law a comprehensive Paid … Leave deduction will begin to be taken from employees in the March 25, 2021 paycheck. Eligibility Criteria All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , Village of Croton-on-Hudson , Town of Dannemora , East Islip Public Library , County of … Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on SFY 2027 Enacted State Budget and Financial Plan
… $37 billion (24.9%). DOB’s projections through SFY 2030 show all agency Medicaid spending increasing to $53.3 billion … in tax refund checks intended to aid with high utility prices; $944 million more for childcare; and increasing …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-report-sfy-2027-enacted-state-budget-and-financial-planOnline and Computer-Aided Training – Travel and Conference Expense Management
… of their staff. Using online training methods can be a convenient and economical way to train staff and will allow local governments and school districts to minimize travel costs. It may be appropriate to make a computer and/or Internet service … Using online training methods can be a convenient and economical way to train staff and will …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingState Agencies Bulletin No. 2101
… rate decrease. Affected Employees Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.455% (0.00455) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the … Granville Hook and Ladder Volunteer Fire Company Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to calculate separation payments was accurate. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsGreece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 … The District overestimated expenditures by $19 million for fiscal years 2013-14 through 2015-16. For fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Pearl River Fire District – Purchasing (2016M-407)
… were unable to provide evidence that they obtained quotes for eight of the 27 purchases we reviewed. District … the purchasing policy by obtaining the required written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mTown of Schroon - Town Hall Expansion Project (2018M-128)
… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was … and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general fund that … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
Determine whether eligible Village employees received and used leave accruals in accordance with Village policies
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Altona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected Employees All employees Effective Date(s) … Actions Agencies are required to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, … 01/01/2003 Questions Employees' questions concerning this voluntary deduction should be E-mailed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundLeaves of Absence – State Police Plan
… Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half credit for … please send a request to NYSLRS using our secure contact form . Please include the approximate dates you were on leave …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absence