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Annual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… $3 million in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, … insurance and tax certiorari reserves are overfunded. The debt service fund and overfunded reserves had balances … are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOlean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Sweet Home Central School District – Financial Management (2022M-166)
… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Square … $2.3 million out of 1,394 claims totaling approximately $26.3 million. All payments tested were accurate, supporting … invoices matched amounts charged, purchase orders for goods received were signed by the receiver, and there was …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsHyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and 800 employees. The District is governed by the Board of Education which comprises seven elected … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mVacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with … Order. A signed agreement or a notarized letter signed by the parties is not sufficient to vacate a DRO. NYSLRS … was signed and language specifically vacating that DRO. In addition, a Vacating Order served after retirement cannot …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersOpinion 89-22
… to the reasonableness and safety of a plan of governmental services and prefer it over the judgment of the governmental …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase … be monitoring closely.” Securities industry performance is traditionally measured by the pretax profits of the … to more typical levels in 2022 ($25.8 billion) and 2023 ($26.3 billion). These totals were slightly higher than the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearWayne County – Financial Management (2012M-249)
… 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, and has approximately 94,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22State Agencies Bulletin No. 1999
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Costs to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Comptroller DiNapoli Releases School Audits
… School District , the Norwich City School District and the Richfield Springs Central School District . “In an era of … fund that are unlikely to be paid back to general fund. Richfield Springs Central School District – Financial … School District the Norwich City School District and the Richfield Springs Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedOpinion 88-61
… of the U.S. Postal Service which is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … of mailing of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Unified Court System Bulletin No. UCS-81
… the full or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served … of calendar days served. If more than one salary rate is earned, determine the number of days served at each salary … rate. Calendar year 2004 began on January 1 and, after 26 pay periods are paid, there are two (2) days (12/30 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judges