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Silver Creek Central School District – Financial Condition (2015M-321)
… September 15, 2015. Background The Silver Creek Central School District is located in the Towns of Hanover and … maintained at reasonable levels. … Silver Creek Central School District Financial Condition 2015M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Cohoes City School District – Budgeting (2016M-111)
… 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany … the tax levy is not higher than required. … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Cortland Enlarged City School District - Budget Review (B4-15-12)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to legally …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Oxford – Procurement (2024M-88)
… – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure … corrective action. … Determine whether the Town of Oxford Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-882024 Annual Cash Basis Report on State Funds
… List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-243
… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in … for Deduction Code 302 will be updated from .658 percent to 1.27 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance2025 Annual Cash Basis Report on State Funds
… of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsSelected Publications and Reports
… Local Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOpinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36XV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested Friday for allegedly giving false pay … said State Comptroller Thomas P. DiNapoli. "Thanks to my ongoing partnerships with the Department of Corrections, … … A former New York state corrections officer and his wife were arrested for allegedly giving false pay stubs to …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Purpose of Audit The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s … management practices for the period January 1, 2012 to May 3, 2013. Background The PCIDA was established in 1995 … development projects in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Altmar-Parish-Williamstown Central School District , … Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, it’s … $3 million less than planned and only used $1.5 million of the appropriated fund balance that was budgeted to finance …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… intervene in any campaign for or against any candidate for public office or influence the general public on an election or referendum. It also asks the … York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Agencies Bulletin No. 777
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Annual Salary Deduction Amount Under $5,000 5.59 $5,000 to $9,999 8.35 $10,000 to $12,999 $11.46 $13,000 to $15,999 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeSelected Aspects of Discretionary Spending
… Transportation Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, … Transportation Authoritys discretionary spending complied with its guidelines and was reasonable adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and … 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Agencies Bulletin No. 1784
… Program or received reimbursement from the Empire Star Public Service Award program are impacted by this bulletin. … the taxability upon enrollment in the program. Empire Star Public Service Award Empire Star Public Service Award recipients are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Town of Java – Water Accountability (2013M-338)
… October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is … and the 11.6 million gallons of unaccounted-for water in excess of the standard industry allowance, we estimate that the Town lost $23,327 in revenue if the unaccounted-for water was due to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338