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Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Town of Genesee Falls – Fiscal Stress (2013M-146)
… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board … the highway fund experienced unplanned operating deficits in 2011 and 2012 of $49,263 and $71,979, respectively. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … they hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardWilliam Floyd Union Free School District – Payroll (2016M-165)
… did not preapprove overtime worked by employees. No one independent of the payroll process reviews hourly rates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165State Agencies Bulletin No. 2341
… 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in the Professional, … officer status shall be eligible to receive an incentive payment in return for participating in an agency-directed … 2024-2025 Firearms Training and Safety Incentive Program Payment can be submitted beginning in Pay Period 2L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… food insecurity at some point between 2019-21, according to a report from State Comptroller Thomas P. DiNapoli. The … food insecurity declined during the COVID-19 pandemic due to federal relief programs and the expansion of federal food … and other pressures are pushing household budgets to their limit,” DiNapoli said. “With all the challenges …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityManagement of the Student-School Matching Algorithm
… which they may select up to 12 programs. 2 A single school can have multiple school programs (e.g., architecture, … business, computer science/technology) to which students can apply. Students and their families complete applications … Students could apply to a maximum of 12 school programs (i.e., admission pathways). As part of the admissions process, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmOpinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may … from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Life Changes: What If I Work After Retirement?
… under the age of 65, the $35,000 limit is in effect and applies to the entire calendar year in 2026 . A Message … retirement. NYSLRS retirees can work after retirement and still receive a pension. However, you should be aware of the laws governing post-retirement employment and how working after retirement may impact your retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… approved status. Sourcing POs from general purchase types (i.e., centralized contract purchases that are not part of the … Releases Online Agencies Agencies’ Contract Processors can define intervals at which the SFS will automatically … release, as well as the frequency for these releases (i.e., daily, weekly, monthly, or quarterly). The Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… "New York's growing out-year gaps, shrinking debt capacity and the lingering threat of federal funding cuts cloud the … Fund balance from SFY 2017-18 in the current fiscal year, and that General Fund reserves will decline to $2.9 billion … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Agencies Bulletin No. 920
… agency directed training programs designed to promote firearm proficiency and safety. Effective Date(s) Immediately … New York State Criminal Procedure Law; Assigned to carry a firearm; and Successfully completed all required firearms … Incentive Program payment to eligible employees: PFR PEF Firearm Differential OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programCUNY Bulletin No. CU-720
… 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT Employees represented by SEIU Local … PL3 Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $128.03 PL1 PL1 SEIU Local 300 S6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85DiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… to limit temperature increases to 1.5°C. In order to meet the 2°C goal, climate scientists estimate that a 55 …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOpinion 89-43
… on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, … A fire district may change the office of fire district treasurer from an elective to an appointive office pursuant … letter asking whether the elective office of fire district treasurer may be abolished and replaced by an appointive …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 90-22
… that a municipality, as custodian of moneys belonging to third parties, has the requisite authority to invest those … 2.0060). To ensure adequate safeguards when investing such third party moneys, we have also stated that municipalities should …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Mount Pleasant Central School District – Financial Condition (2015M-82)
… audit was to examine the District’s financial condition for the period July 1, 2013 through January 6, 2015. … Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board of Education, which comprises of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82New Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … issuance. Interest rates are not reported. Interest paid is not reported in the schedule. Interest paid is reported for each debt record. Bond Anticipation Note …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report