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Fund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfOpinion 97-6
… COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced … -- Powers and Duties (expenditure of revenues derived from surcharge imposed to establish and maintain E911 system) … (expenditure by county of revenues derived from surcharge imposed to establish and maintain E911 system) …
https://www.osc.ny.gov/legal-opinions/opinion-97-6DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Committee, I remain committed to working with residents, my colleagues in the Legislature and stakeholders on all … and the neighborhoods immediately impacted. During my tenure, Buffalo leveraged $27 million to generate over …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideNew Contracts Eligibility Determination
Provides guidance for State authorities to identify new contracts that must be submitted to OSC for filing or for prior approval.
https://www.osc.ny.gov/files/public-authorities/pdf/new-contract-eligibility-determination.pdfState Agencies Bulletin No. 798
… payments. Affected Employees Eligible DMNA employees in the following titles: Airport Firefighter Apprentice … Inspector Effective Date(s) This payment will be included in the regular paychecks dated April 16, 2008 (Pay Period … is provided. Eligibility Criteria and Payment As indicated in the February 20, 2008 GOER memo, the payment to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/798-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 854
… payments. Affected Employees Eligible DMNA employees in the following titles: Airport Firefighter Apprentice … Inspector Effective Date(s) This payment will be included in the regular paychecks dated December 10, 2008 (Pay Period … is provided. Eligibility Criteria and Payment As indicated in the October 17, 2008 GOER memo, the payment to individuals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/854-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1028
… payments. Affected Employees Eligible DMNA employees in the following titles: Airport Firefighter Apprentice … provided. Effective Date(s) This payment will be included in the regular paychecks dated 11/24/10 (Pay Period 16L) … Eligibility Criteria and Payment Information As indicated in the 10/28/10 GOER memo, the payment to individuals is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1028-2010-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 939
… payments. Affected Employees Eligible DMNA employees in the following titles: Airport Firefighter Apprentice … provided. Effective Date(s) This payment will be included in the regular paychecks dated December 9, 2009 (Pay Period 17L) Eligibility Criteria and Payment As indicated in the 11/13/09 GOER memo, the payment to individuals is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/939-2009-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… retirement system was able to recoup $2,460.98. Brink was arrested on charges of grand larceny in the third degree and was arraigned by Judge Scott Volkman in Poughkeepsie City Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerState Agencies Bulletin No. 1082
… Extra Service Multiple Facilities 7.5 hr Straight ER1 - ES Multi 7.5 hr Regular Extra Service Multiple Facilities 8 … Clinical Teachers ESP Multiple Facilities Straight EC1 - ES Clin Tchr Multi Clinical Teachers ESP Single Facility Straight EC2 - ES Clin Tchr Single Physician's ESP Multiple Facilities …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhLivonia Central School District – Conflict of Interest (2024M-89)
… authorize or approve; authorize or approve payment under the contract; audit bills or claims under the contract; … company entered into six contracts with the District while he was a Board member which resulted in payments totaling … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period … paid for durable medical equipment beyond allowed rental limits and whether the Medicaid program could achieve …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsSelected Safety and Security Equipment at Subway Stations
… video cassette recorders, and related accessories (e.g., camera components, power supplies, cables) at 322 subway …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… court would be composed of justices elected from each town whose terms may not end during the same year. (New York State … by one of the towns. Must call for the reduction of the number of justices in the town and in one or more towns that … court consolidation. Office of Court Administration Phone: (800) 268-7869 Email: [email protected] Web: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsIRS Pension Limitation – Regional State Park Police Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). This …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationCUNY Bulletin No. CU-536
… CUNY SS/Med Deficiency GARNSH Garnishments 603 TIAA Before Tax Arrears 604 TIAA After Tax Arrears Tax Information These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-536-cuny-retroactive-salary-rate-increases-steamfitter-andTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight … in the records. Seven monthly reports and remittances to the Town Supervisor (Supervisor) and other agencies were …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Overview – Reporting Elected and Appointed Officials
… to detrmine how many days these officials work if they dont participate in a timekeeping system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewCity of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City's general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3