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Silver Creek Central School District – Financial Condition (2015M-321)
… based on actual needs to avoid levying taxes at a level greater than needed. Maintain unrestricted fund … limit. Ensure that reserve fund balances are maintained at reasonable levels. … Silver Creek Central School District …
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)
… Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools … $1.5 million. The Board overestimated appropriations in the adopted budgets for the 2012-13 through 2014-15 fiscal …
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)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-122024 Annual Cash Basis Report on State Funds
… Fund Proprietary and Trust Funds Operating Results by Fund Sole Custody Funds and Accounts Supplementary Schedules (Excel) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-243
… Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. … (Administration). Background: At the request of the Police Benevolent Association of the New York State Troopers, Inc., …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTown of Oxford – Procurement (2024M-88)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Selected Publications and Reports
… Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: … Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOpinion 89-36
… that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum … has a period of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive …
https://www.osc.ny.gov/legal-opinions/opinion-89-36XV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
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
… his wife were arrested Friday for allegedly giving false pay stubs to "boost" their family income to qualify for … of Ravena, are accused of providing doctored prior DOCCS pay stubs to mislead two banks that Justin Marvelli was still … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
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)
… 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven … PCIDA reported 14 active industrial development projects in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, the PCIDA Board established criteria for approving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… from the districts’ wind power agreement to reduce real property taxes even though that agreement has generated more … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … canyon of more than $2 billion annually and plan for long-term service challenges. The MTA’s July financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced the filing of shareholder … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Agencies Bulletin No. 777
To notify agencies of an automatic Dues and Agency Shop Fee increase
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
… Regional Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New York State, including Onondaga, … $4.3 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1VI.5 Project Budgets – VI. Budgets
… journals entered online will workflow within the agency for approvals. Budget journals submitted through bulkload are … and should refer to SFS Coach Commitment Control 215 for additional guidance. Onboarded ESA Agencies will … Coach JAA-GCC101-009 ‘Create and finalize Project Budget’ for additional guidance. Project Budgets have the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … body responsible for the general management and control of the Town’s financial and operational affairs. The …
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
… Purpose The purpose of this bulletin is to inform agencies of the … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … paychecks dated December 04, 2019 OSC Actions OSC will process CLEFR transactions as submitted by GOER and …
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)
… 2013 budget totals $28,919. Key Findings Town officials do not have written procedures for reconciling the water produced by …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338