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GASB Statement 87, Leases
… typically occurs on an annual basis. A cancellation clause only affects the lease term if it’s reasonably certain the … with an agreement that it will then be leased back. Only a sale transaction qualifies for sale-leaseback …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesInvestment of Retirement Funds
… 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in …
https://www.osc.ny.gov/legislation/investment-retirement-fundsOpinion 2008-5
… fire company to be expended for fire company purposes only. If the village owns all of the fire apparatus to be … fire company must be expended for fire company purposes only and provides no authority to the village unilaterally to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… The review was conducted by Weaver and Tidwell LLP (Weaver). “During my tenure, the New York State Common …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalDiNapoli Releases Guide to Federal Funding in New York
… continued uncertainty in Washington over potential cuts for states, including funds for Medicaid and other health programs, education, social … by major funding streams and functions, including grants for various Medicaid programs, clean water, and children’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkState Agencies Bulletin No. 747
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step … Listing) that will list potentially eligible employees for the Merit Step payment and to provide instructions on how to add eligible or to delete ineligible employees from the payment. Affected Employees Merit Step eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedState Comptroller DiNapoli Releases State Audits
… Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which … including those resulting from accelerating deterioration in certain structural components, authority officials should … Auditors found weaknesses in the monitoring and authorization of bank accounts which …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2225
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Eligibility Criteria: The following employees are eligible to receive the April 2024 PEF Salary Increase: Employees with … CAL who are in an NS position (Grade 600) which is equated to a grade (Grade 001-038) Employees with a Comp Rate Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2225-april-2024-public-employees-federation-pef-3-salary-increaseLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… build one of the nation’s strongest pension funds, but only with competitive compensation and additional resources …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingSelected Aspects of the Paratransit Call Center Operations
… Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (2015-S-33) Metropolitan Transit …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the … fund balance in the annual budgets to avoid raising more real property taxes than necessary. Develop a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three schools with approximately 1,050 students, is governed … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189State Comptroller DiNapoli Releases Analysis of Enacted State Budget
… the Executive Budget. The budget provides increases of $28.6 million for the State University of New York and $14.5 … to the state and localities that impose the charge to pay for programs encouraging use of reusable bags. The budget …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the … Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and … taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Pleasantville Union Free School District – Financial Condition (2015M-311)
… September 10, 2015. Background The Pleasantville Union Free School District is located in the Village of … Pleasantville Union Free School District Financial Condition 2015M311 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-calendar-year-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsx