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Overview – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used … your annual employer contributions help ensure future retirement benefits can be paid. To calculate your annual … you for a portion of the cost of your employees’ benefits, contribution rates are announced annually for the next State …
https://www.osc.ny.gov/retirement/employers/contributions/overviewIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… – Federal funds, such as: Federal USDA-Food and Nutrition Services Fund Federal Health and Human Services Fund Federal Education Fund Unemployment Insurance Administration and Occupational Training Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mTown of Roseboom - Long-Term Planning (2018M-115)
… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member Board of Trustees appointed by the Village of …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214City of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Beekmantown Central School District – Payroll (2017M-26)
Beekmantown Central School District Payroll 2017M26
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Village of North Syracuse – Claims Audit (2014M-131)
… 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, in … Sidney Memorial Public Library Cash Disbursements 2014M252 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … Deer Park Union Free School District Bank Reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Remsen Audit Follow Up – 2020M-119-F
… village audit remsen follow up …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fGananda Central School District – Financial Condition (2014M-62)
… $19,966,154. Key Finding District officials have struggled with fiscal challenges and deteriorating financial condition. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOpinion 90-27
… for the establishment of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and … of functions or duties in a county with an alternative form of government). However, given the requirement that each … (§90 et seq .), which governs the conduct of referenda on petition in towns, is applicable "[w]henever this chapter …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 90-4
… BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- … 22-2200: A village may dredge a privately owned pond within the village where such pond is an integral part of the village's drainage system and …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… of its State constitutional tax limit. September 20, 1995 Patricia Lamb McCarthy Deputy Comptroller 1 Section 71 …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and … Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse hub of cultures, beliefs and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 2001-14
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … to General Municipal Law §801(1), unless an exception set forth in section 802 applies, an interest in a contract is …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14