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Half Hollow Hills Community Library - Fund Balance (2018M-127)
Determine if the Board of Trustees Board effectively manages the Librarys fund balance
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Chatham Central School District – Financial Condition (2015M-161)
… of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates three schools … reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, … and Long Island City. “The value of office buildings in New York City is tied to demand for space that comes from …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceMember Contributions
… (Article 11) ERS and PFRS Tiers 1 and 2 If you were to die in service, your contribution balance would be paid to your beneficiary, in addition to any death benefit your beneficiary is eligible … 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable …
https://www.osc.ny.gov/retirement/members/member-contributionsProjected Invoice
… pay a discounted prepayment amount by December 15, 2026. Viewing Your Projected Invoice Sign in to Retirement Online . …
https://www.osc.ny.gov/retirement/employers/projected-invoiceDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… to a report on the state’s year-end finances issued today by State Comptroller Thomas P. DiNapoli. “New York … Fund and the Rainy Day Reserve Fund, respectively; and Lottery revenues of $3.2 billion were $66.8 million, or 2 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials adequately managed network user accounts and developed an information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationRochester Academy Charter School – Purchasing (2013M-144)
… the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school … Rochester Academy Charter School Purchasing 2013M144 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold … dispensaries by municipality in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult-use cannabis dispensaries . AUC retailers must file tax returns …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… findings and recommendation related to benefits advisement in the New York State Employment First Commission report. The … Working-age New Yorkers with disabilities participate in the work force at a rate of less than half that of people … U.S. Census Bureau’s 2018 American Community Survey (ACS). In 2018, there were approximately 1 million working-age …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… from the pandemic and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 … from the pandemic and the ensuing economic shutdown were swift and deep employment in New York declined by nearly 2 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Real Property Tax Cap - Local Governments
… on Property Tax Cap Reporting for Local Governments Webinar On Demand This webinar provides a general overview of the Property Tax Cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula … They will also demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsJust for State Employers
… worked and other employment information using PayServ. In addition, employees whose NYSLRS membership is mandatory … when your employees retire. PayServ Employee Information in PayServ When entering an employee’s information in PayServ, you must complete all required fields and provide …
https://www.osc.ny.gov/retirement/employers/stateDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… they were higher in 2021 than in 2019. New York ranked 13th among all states and had a higher rate of people in … New York state also has the dismal distinction of ranking 13th in poverty rates nationwide, according to State …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsMechanicville City School District – Financial Condition (2017M-93)
… 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … The District, which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted … and capital plans. Ensure that the amount of fund balance is in compliance with statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Selected Performance Measures
… performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses … corporation chartered by the New York State Legislature in 1965. There are six constituent agencies of the MTA: MTA … as ridership and mean distance between failures (MDBF). In addition to the annual report, performance and other …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… Local sales tax collections across New York grew 6 percent in the first six months of 2018, according to a … comparison, growth during the first half of 2017 was 3.3 percent and during the first six months of 2016 it was 1.7 percent. "Local sales tax growth is showing sustained …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018II.2 New York State Accounting Policies – II. New York State Financial Accounting
… state funds, and financial reporting. Sections 8, 8-A and 8-B specifically provide for the duties of the State … Budgetary basis reports are required to be issued within 15 days of the end of each month, quarterly, and annually. … the receipt and disposition of state revenues or govern how or when state funds are spent. References to these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies