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Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari reserve fund and maintained it at a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Orleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… issues raising concerns even as the U.S. economy continues to show strength,” DiNapoli said. “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of … at 8.39%. The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… between $800,000 and $1 million of fund balance each year that was not used, resulting in an unrestricted fund … of operating deficits averaging approximately $47,000 per year. Operating deficits were covered in part by the general … 2014-15, the district appropriated $830,000 for the 2015-16 budget, but the district projects it will not be needed. …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… limit, ranging from 6 percent to 7 percent of the ensuing year’s appropriations during two of these years (2012-13 and … limit ranging from 5.5 to 7.6 percent of the ensuing year’s budget appropriations. During this same period, the … percent of the total budgeted appropriations for the 2015-16 fiscal year. Two of the reserves – unemployment insurance …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 99-8
… the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of … and mailing costs. The provision of the subscription service does not obviate the need to respond to individual … and mails copies of the minutes of each town board meeting to those who have paid the fee. Under section 30(1) …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Glossary
… year and reportable under the same property type. For example, 4 quarterly dividends can be reported as one item. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOther Bulletin No. 82
… Fund of OSC’s automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2025-2026 for all eligible employees. Effective Dates: The April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilCUNY Bulletin No. CU-631
… Purpose To provide instructions for processing payroll deductions for … An online enrollment process for Deduction Code 897 is available through CUNY until December 15, 2018. Employees … the same payroll record. When an employee transfers, it is necessary to obtain a new authorization card only if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignState Police Bulletin No. SP-185
To inform the Division of State Police of OSCs automatic processing of the 2018 State Police Holiday Bonus Payment and to provide agency instructions for payme
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-paymentAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… is matched with 20% State moneys. Distribution of Funds: After approval of a local government's application, EFC … Funds are wired to the borrower by the trustee bank after EFC approves the borrower's request for funds based on … is matched with 20% State moneys. Distribution of Funds: After approval of application, EFC authorizes a maximum …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsUnexpected Delays and Events
… both the largest commuter railroad and the oldest railroad in America operating under its original name. It extends from … oversees the movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also communicates with train crews and signal …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases School Audits
… District and the Whitney Point Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Freeport Union … funds were about 11 percent of the appropriations in the 2015-16 budget. The district also maintained five …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 848
To provide instructions for processing payroll deductions for the SEFA Campaign for the 2009 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/848-2009-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1019
… Purpose To provide instructions for processing payroll deductions for … Amount of Deduction requested on the authorization card is the amount to be deducted from each paycheck in the … upon an employee’s transfer from one agency to another. It is necessary to obtain a new authorization card only if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1019-2011-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 797
… Purpose To explain the procedures for processing the June 2007 Retroactive Tool Allowance … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period The $175.00 Tool Allowance payment is payable for the period April 1, 2006 through March 31, 2007. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesDiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling unexpected incidents and poor communications to … its riders with better service by improving preparations for major disruptions, alternative transportation and … engaged the audit to determine whether the LIRR has plans for handling unexpected delays and incidents and whether the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackOpinion 93-4
Whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and if so whether the resolution is subject to referendum or a supermajority vote of the board
https://www.osc.ny.gov/legal-opinions/opinion-93-4CUNY Bulletin No. CU-338
… annual salaried employees in grade 980 who are Active or on a Paid Leave of Absence based on the following increment codes and eligibility criteria: … rate is equal to one of the steps below the Job Rate on the salary schedule. Increment Code is 0020 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008