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Government-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Taxes – 2023 Financial Condition Report
… 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and … the PTET credits claimed for the 2021 tax year, one-time property tax credits and enhanced earned income and child tax … by 78 percent primarily reflecting the onetime homeowners property tax relief credit and enhanced earned income and …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2021 Financial Condition Report
… authorities in recent years; and Projects funded with extraordinary monetary settlement resources from the …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. … reported expenditures totally approximately $62,500 for the 2012 fiscal year. Key Findings The Department has not adopted written policies and procedures for financial operations other than the by-laws, which were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and … the need for maintaining certain reserve balances or under what specific circumstances they will be used or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in Washington County and has a … Town of Dresden Board Oversight of Financial Activities 2012M191 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … including appropriations of $1.1 million for the 12 water districts. Key Findings The Town’s accounting records … accurate and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… actuarial assumptions, including wage growth, inflation, age of retirement, and mortality. Integral to the Fund’s …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … auditors reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal … aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection and testing … check signing process does not comply with village policy and the village treasurer did not maintain control of … for audit services totaling $25,200, although required by policy. In addition, officials could not provide …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Development Agency , Village of Kaser , Village of Lisle and the Village of Owego . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… Despite median household incomes increasing in every county from 2019-2024, they did not keep pace with the cost … the second largest decrease by percent (-5.8%). Greene and Ulster counties had the largest gains in real median … exception of Cattaraugus (-0.7%). Report with Interactive Map For Many New Yorkers, Incomes Not Keeping Pace with …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … complete two years of service before you can retire under the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan, (that allows …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingComptroller DiNapoli Releases Municipal Audits
… town board needs to improve its policies and procedures over payroll to ensure that officials maintain adequate time … in the calculation of overtime. City of Mount Vernon – Building Department Fees and Fines (Westchester County) The … estimates for revenues and appropriations for the general, sewer and water funds. The board planned for general fund …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Borrowing Against Your Contributions – Article 14 Benefits
… balance when you retire will permanently reduce your pension. You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance … changes annually. At Age Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $232 $10,000 $464 55 $5,000 $279 …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsDiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … Total state tax collections through the first quarter of the states fiscal year 201415 were $13 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections