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Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionGreenville Fire District – Investment Program (2023M-106)
… To determine whether Greenville Fire District District officials managed a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… the industry in the state that calls for improvements in finding an appropriate balance between reliance on revenue … the industry in the state that calls for improvements in finding an appropriate balance between reliance on revenue …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
The distribution of federal resources and the fiscal relationship between states and the federal government is complex
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023II.3.C Budget Execution – II. New York State Financial Accounting
… Budget certificates, which are represented by Budget Journals within the Statewide Financial System (SFS), specify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionFacilities Planning Bureau Project Review
… Purpose To determine if the State Education Department’s (Department) Facilities … completes its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought to determine whether … To determine if the State Education Departments Facilities Planning Bureau …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewState Agencies Bulletin No. 2195
… bulletin is to inform agencies of processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2024. … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024City of Yonkers – Budget Review (B23-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, and sale of property, to finance its … tax surcharge, sales and use tax as well as City and State mortgage tax that may not be achievable. Results in …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Town of Taylor – Financial Management (2016M-391)
… The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed by an … without oversight. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or have an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Bennington – Town Clerk (2013M-319)
… operations and financial practices of the Clerk’s office for the period January 1, 2013 through September 17, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.5 million. Key Findings … 3, 2013. The Clerk did not issue press-numbered receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Opinion 93-32
… Commission on Government Integrity , 144 Misc 2d 342, 544 NYS2d 936; cf . Ward Telecommunications and Computer …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Town of Mount Pleasant – Financial Condition (2013M-303)
… approximately 43,700 residents. The Town is governed by the Town Board, which comprises four elected members and … The Town’s general town wide fund balance has decreased by approximately $2.4 million over the past five years, due …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June … have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Town of North Norwich – Budgeting (2015M-54)
… balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did not establish a goal for fund balance levels. The Board used non-recurring revenues to fund … on historical trends. Obtain projections of year-end fund balance during budget creation and determine whether fund …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Local Government Financial Data Release Dates
… Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Compensation (authority to increase during term) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, … of the acting village justice to the village justice. You state that the village has a single village justice. You also …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programCUNY Bulletin No. CU-876
… inform agencies of OSC’s automatic processing of the July 2026 Increments and provide instructions for payments not … (PSC) represented employees. Effective Dates: The July 2026 CUNY Increments are effective 07/01/2026 and will be processed in Institution Pay Period 07C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-876-july-2026-city-university-new-york-cuny-incrementsStart Saving for Retirement
… support you when your working days are done: Your NYSLRS pension is a defined benefit plan , also known as a traditional pension plan. When you retire, you will receive a monthly pension payment for the rest of your life. Your Social … In addition to your NYSLRS pension and Social Security benefit retirement savings is …
https://www.osc.ny.gov/retirement/members/saving-for-retirement