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Local Government – 2022 Financial Condition Report
… in LFY 2020, largely due to COVID-19-related school closures at the end of the year. The next largest area of … in June. In many cases, building and recreational program closures resulted in net savings to local governments. …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCassadaga Valley Central School District - Financial Management (2018M-110)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … a three-year period. Unrestricted fund balance exceeded the statutory limit by more than $950,000, or five percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Corfu - Sewer Operations (2018M-133)
… the Board and Village officials effectively managed sewer operations by reasonably estimating budgets, ensuring a good … Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133State Police Bulletin No. SP-119
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees … in Bargaining Unit 17 Background Pursuant to Chapter 69 of the Laws of 2009 which implemented the Agreement between New York State and the Police … To inform the agency of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employeesOpinion 98-8
… accorded to: (1) commodities produced by the Department of Correctional Services' Correctional Industries Program in state correctional institutions pursuant to Correction Law, §184; …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… site preparation expenditures, professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1513
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII Section 4.E … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII Section 4.E …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … adopting required policies, conducting financial activity in a transparent manner, reviewing financial records, completing training in a timely manner and complying with purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Oversight of Adult Protective Services Programs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followVI.2.B Policies/Laws – VI. Budgets
… and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial … state treasury or any of its funds, or any of the funds under its management, except in pursuance of an appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsWebster Public Library - Board Oversight (2018M-125)
… agreed with our recommendations and indicated they planned to initiate corrective action …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state … will total 15% of State Operating Funds spending. The recent improvements in reserve fund levels and statutory … Structuring & Short-Term Borrowing The budget reauthorizes 50-year maturities for state-supported bonds issued for MTA …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCUNY Bulletin No. CU-710
… 2% pay rate increases. Affected Employees CUNY employees in the New York State Nurse Association (NYSNA) in Bargaining Unit TE are affected. Background The CUNY Board … the hourly and annual rates effective 12/16/2020 as stated in the revised rate chart . Effective Dates The 12/16/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateOpinion 2001-11
Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest in contracts for radios
https://www.osc.ny.gov/legal-opinions/opinion-2001-11DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… half the losses coming from New York City, according to a report released today by State Comptroller Thomas P. … Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 Prior Industry Sector Reports The Tourism …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineState Agencies Bulletin No. 2173
… Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication … Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicSagaponack Common School District - Fund Balance Management (2018M-53)
… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Justice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her … of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTown of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s fiscal year. As of Sept. 30, 2025, the Fund had 41.7% of its assets invested in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarter